HAMBURG TOWNSHIP (PER THE FBI THE SAFEST CITY/TOWNSHIP IN MICHIGAN FOR 2012 WITH A POPULATION OF 20,000 OR GREATER. YOUR TAX DOLLARS AT WORK)

Transcription

1 HAMBURG TOWNSHIP (PER THE FBI THE SAFEST CITY/TOWNSHIP IN MICHIGAN FOR 2012 WITH A POPULATION OF 20,000 OR GREATER. YOUR TAX DOLLARS AT WORK) FINANCE CONTROL BOOK PERIOD ENDING OCTOBER 31, 2013 DATA

2 HAMBURG TOWNSHIP (PER THE FBI THE SAFEST CITY/TOWNSHIP IN MICHIGAN FOR 2012 WITH A POPULATION OF 20,000 OR GREATER. YOUR TAX DOLLARS AT WORK) FINANCE CONTROL BOOK PERIOD ENDING OCTOBER 31, 2013 DATA

3 INDEX Page Tab Title --- Cover Index 03 Changes from the past months book 04 Tab 1 Budget and Cash Summary thru 10/31/ Summary Page Budgets v. Expense Cash Summary 42 Tab 2 Cash Flow Analysis for budget year 2013/14 & Debt Payment Schedule for budget years 2013/14 & 14/15 43 Summary Page 44 Cash Flow Report Debt Payment Schedule for 2013/2014 Report Debt Payment Schedule for 2014/2015 Report 49 Tab 3 Finance Major Issues 50 Summary Page 51 Tab 4 Property Tax Issues 52 Summary Page 53 7 Year Tax Comparison data 54 7 Year Tax Comparison Chart Summer/Winter Roll 62 Millage Rate table 63 Tax Resolution Special Assessments 68 New Personal Property Tax laws for Tab 5 Monthly Banks/Investment Report 1 1 of 138

4 83 Summary Page 84 Bank Accounts Summary Report for OCTOBER PNC Bank 86 MBIA 87 Flagstar 88 Chase 89 Huntington 90 First National 91 FirstMerit (Citizens) 92 Morgan Stanley 93 Tab 6 Investments Policy 94 Summary Page Investments Policy 100 Approved Financial Institutions 101 Tab 7 Five-year Forecast for General Fund, Police Fund, Fire Fund and Recreation / Senior Center Fund 102 Summary Page Five Year Forecast Data Capital Reserves Schedule for the above Departments 120 Tab /11, 2011/12& 2012/13 Tax and Total Revenue Collection/Distribution Charts, and Procedure for viewing the Township Dashboard and Citizen Guide Revenue/Expenditures for 2009 thru Several Tax distribution Charts Dashboard/Citizens Guide Procedures 2 2 of 138

5 CONTROL BOOK CHANGES FROM LAST MONTHS BOOK TAB 1 Budget and Cash Summary Reports 10/31/2013 Summary Page Revenue and Expenditures Report Cash Summary by Account TAB 2 Cash Flow Analysis for 10/31/2013 & Debt Payment Schedule Summary Page Consolidated Cash Flow (Pooled Cash) Debt Payment Schedule for 2013/2014 Debt Payment Schedule for 2014/2015 TAB 4 Property Taxes Summary Page Addition of a 7 year tax roll comparison chart and a 2013 Tax Roll Distribution chart New Property Tax Law that was signed into law on 11/5/2013 plus a copy of a document from Assessing that is being sent out to all Personal Property owners on our tax roll. This is a must read if you have Personal Property on our tax roll. TAB 5 Monthly Bank Investment reports OCT month end bank balances TAB 7 Five Year Forecast Summary Page Five Year Forecast 3 of 138

6 TAB 1 BUDGET VS EXPENSE AND CASH SUMMARY 4 of 138

7 10405 Merrill Road P.O. Box 157 Hamburg, MI Phone: Fax: BUDGET AND FINANCIAL STATUS SUMMARY: Fiscal Year 2013/14: The Budget v. Actual report reflects transactions through October 31, 2013 and includes General, Fire, Police, Parks and Sewer Funds. All departments and funds are at or under budget as of October 31, 2013, taking into account the timing issues related to the Township s revenues and expenditures. Timing of Revenues: Township tax collections for general fund, police fund and fire fund start on December 1, 2013 and run through February 28, Revenues are posted to the general ledger in December when they are billed. State shared revenue payments are bi-monthly and start on October 31, The last revenue sharing payment for FY 13/14 will be paid on August 31, of 138

8 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Fund General Fund Revenues Dept CURRENT PROPERTY TAX 757, , , SET COLLECTION FEE 26, , , (636.50) CHARGE BACKS/MTT/BOARD OF REVIEW (699.55) (337.72) TRAILER PARK TAX FEES 1, , , PROPERTY TAX ADMIN FEE 260, , , , , FRANCHISE FEE - CABLE 265, , , LAND USE PERMITS 10, , , , , DOG LICENSES 1, , STATE SHARED REVENUES 1,515, ,515, , , ,233, STATE ROW MAINTENANCE FEE-CABLE 13, , , FROM SEWER ENTERPRISE 115, , , , , FOIA REQUESTS NON-TAX ADMIN FEE 2, , , (100.00) ZONING BOARD OF APPEALS APPLIC 1, , SITE PLAN FEES 1, , , LAND DIVISION/COMBINATION FEES ADDRESS CHANGE FEE (300.00) SCHOOL ELECTION CHARGES 2, , , COPIES/MAPS SALE OF CEMETERY LOTS 1, , , (1,687.50) PASSPORT FEES 3, , , ORDINANCE FINES (100.00) RETURNED CHECK FEE (100.00) INTEREST REVENUE 1, , RENTAL INCOME 21, , , , , OTHER REVENUE - CONTRACT SERVICE 18, , , , , REIMBURSEMENTS & COST RECOVERY (50.00) SUNDRY (0.06) TRANSFER IN 206-OPERATIONS 3, , , TRANSFER IN 207-OPERATIONS 5, , , , Page 1 of 25 6 of 138

9 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED TRANSFER IN RECREATION FUND 2, , , APPROPRIATION FROM SURPLUS 55, , (1,885.86) 66, (2.91) Total Dept ,083, ,092, , , (1,885.86) 2,629, TOTAL Revenues 3,083, ,092, , , (1,885.86) 2,629, Expenditures Dept Township Board PER DIEM 6, , , , ELECTED OFFICIALS SALARIES 24, , , , , PART-TIME EMPLOYEE SALARIES 3, , , TOWNSHIP FICA 2, , , RETIREMENT 3, , , , SUPPLIES & SMALL EQUIPMENT ECONOMIC DEVELOPMENT CONSULTAN 18, , , LEGAL FEES 34, , , , , WORKSHOPS/SEMINARS 1, , , LEGAL NOTICES/ADVERTISING 3, , , DUES/SUBSCRIP/RECERTIFICATION 10, , , , SUNDRY 1, , Total Dept Township Board 107, , , , , Dept Township Supervisor ELECTED OFFICIALS SALARIES 58, , , , , TOWNSHIP FICA 4, , , , LONG/SHORT TERM DISABILITY RETIREMENT 5, , , , LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 18, , , , , SUPPLIES & SMALL EQUIPMENT 1, , , PHONE/COMM/INTERNET WORKSHOPS/SEMINARS SUNDRY Page 2 of 25 7 of 138

10 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Total Dept Township Supervisor 90, , , , , Dept Elections FULL-TIME EMPLOYEE SALARIES 20, , , TEMPORARY EMPLOYEES 25, , , OVERTIME 1, , , TOWNSHIP FICA 2, , , LONG/SHORT TERM DISABILITY RETIREMENT 2, , , LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 10, , , , SUPPLIES & SMALL EQUIPMENT 5, , , LEGAL NOTICES/ADVERTISING EQUIPMENT MAINT/REPAIR 2, , , SUNDRY 4, , , RESERVE FOR EQUIPMENT PURCHASE 4, , , Total Dept Elections 77, , , , Dept ACCOUNTING FULL-TIME EMPLOYEE SALARIES 154, , , , , OVERTIME PAY IN LIEU OF MEDICAL INS 6, , , , TOWNSHIP FICA 12, , , , LONG/SHORT TERM DISABILITY 2, , , RETIREMENT 15, , , , , LIFE INSURANCE TUITION REIMBURSEMENT 6, , , , , HEALTH/DENTAL/VISION INSURANCE 18, , , , , SUPPLIES & SMALL EQUIPMENT 2, , , SOFTWARE MAINTENANCE 5, , , MILEAGE WORKSHOPS/SEMINARS 2, , , DUES/SUBSCRIP/RECERTIFICATION 1, , SUNDRY Page 3 of 25 8 of 138

11 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED CAPITAL EQUIPMENT/CAPITAL IMP 3, , , RESERVE FOR SOFTWARE REPLACEMEN 10, , , Total Dept ACCOUNTING 239, , , , , Dept Assessing FULL-TIME EMPLOYEE SALARIES 214, , , , , PART-TIME EMPLOYEE SALARIES 10, , , OVERTIME 1, , , PAY IN LIEU OF MEDICAL INS 3, , , , TOWNSHIP FICA 17, , , , , LONG/SHORT TERM DISABILITY 3, , , , RETIREMENT 21, , , , , LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 47, , , , , SUPPLIES & SMALL EQUIPMENT 1, , , SOFTWARE MAINTENANCE 3, , , VEHICLE FUEL ASSESSMENT ROLL PREP 6, , , PHONE/COMM/INTERNET MILEAGE WORKSHOPS/SEMINARS 2, , , EQUIPMENT MAINT/REPAIR (495.00) VEHICLE MAINTENANCE 1, , DUES/SUBSCRIP/RECERTIFICATION 1, , , SUNDRY (85.00) RECORD RETENTION PROJECT 10, , , RESERVE FOR EQUIPMENT PURCHASE 6, , , RESERVE FOR VEHICLE PURCHASE 5, , , Total Dept Assessing 357, , , , , Dept CLERK'S OFFICE ELECTED OFFICIALS SALARIES 58, , , , , FULL-TIME EMPLOYEE SALARIES 66, , , , , LEAVE TIME PAYOUT Page 4 of 25 9 of 138

12 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED OVERTIME 1, , , PAY IN LIEU OF MEDICAL INS 3, , , , TOWNSHIP FICA 9, , , , LONG/SHORT TERM DISABILITY 1, , , RETIREMENT 12, , , , , LIFE INSURANCE TUITION REIMBURSEMENT 6, , , HEALTH/DENTAL/VISION INSURANCE 7, , , , SUPPLIES & SMALL EQUIPMENT 2, , , (486.16) 1, PHONE/COMM/INTERNET MILEAGE WORKSHOPS/SEMINARS 1, , , EQUIPMENT MAINT/REPAIR DUES/SUBSCRIP/RECERTIFICATION SUNDRY Total Dept CLERK'S OFFICE 173, , , , (486.16) 116, Dept TECHNICAL/UTILITIES SERVICES FULL-TIME EMPLOYEE SALARIES 117, , , , , LEAVE TIME PAYOUT 1, , , (13.20) OVERTIME TOWNSHIP FICA 9, , , , LONG/SHORT TERM DISABILITY 1, , , RETIREMENT 11, , , , , LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 32, , , , , SUPPLIES & SMALL EQUIPMENT 1, , , SOFTWARE MAINTENANCE 1, , , MILEAGE WORKSHOPS/SEMINARS SUNDRY CONTRACTED SUPPORT 6, , , , RESERVE FOR EQUIPMENT PURCHASE 3, , , Total Dept TECHNICAL/UTILITIES SERVICES 187, , , , , Page 5 of of 138

13 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Dept Board of Review PER DIEM 1, , , TOWNSHIP FICA LEGAL NOTICES/ADVERTISING SUNDRY Total Dept Board of Review 2, , , Dept Treasurer ELECTED OFFICIALS SALARIES 29, , , , , FULL-TIME EMPLOYEE SALARIES 51, , , , , PART-TIME EMPLOYEE SALARIES 41, , , , , OVERTIME PAY IN LIEU OF MEDICAL INS 3, , , , TOWNSHIP FICA 9, , , , LONG/SHORT TERM DISABILITY RETIREMENT 8, , , , LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 18, , , , , SUPPLIES & SMALL EQUIPMENT 2, , , SOFTWARE MAINTENANCE 4, , , POSTAGE 8, , , , TAX ROLL PREP/TAX BILL PREP 7, , , LEGAL FEES 2, , , PHONE/COMM/INTERNET MILEAGE WORKSHOPS/SEMINARS 2, , , EQUIPMENT MAINT/REPAIR DUES/SUBSCRIP/RECERTIFICATION SUNDRY CAPITAL EQUIPMENT/CAPITAL IMP 1, , , Total Dept Treasurer 192, , , , , Dept COMPUTER/CABLE Page 6 of of 138

14 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED PART-TIME EMPLOYEE SALARIES 1, , , TOWNSHIP FICA SUPPLIES & SMALL EQUIPMENT 5, , , (422.56) 3, SOFTWARE MAINTENANCE 11, , , , ENG/CONSULTANT/PROFESS FEES 1, , , PHONE/COMM/INTERNET 1, , , EQUIPMENT MAINT/REPAIR SUNDRY TRAINING 1, , , CAPITAL EQUIPMENT/CAPITAL IMP 35, , , , , RESERVE FOR CABLE TV EQUIP PURCHA 5, , , Total Dept COMPUTER/CABLE 63, , , , (385.06) 24, Dept Township Buildings FULL-TIME EMPLOYEE SALARIES 40, , , , , PART-TIME EMPLOYEE SALARIES 80, , , , , OVERTIME 2, , , TOWNSHIP FICA 9, , , , LONG/SHORT TERM DISABILITY RETIREMENT 4, , , , LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 6, , , , SUPPLIES & SMALL EQUIPMENT 4, , , VEHICLE FUEL 4, , , , UNIFORMS/ACCESSORIES 1, , , CONTRACTUAL SERVICES TRASH DISPOSAL PERMIT FEES PHONE/COMM/INTERNET WORKSHOPS/SEMINARS ELECTRIC 21, , , , , SEWER USAGE 4, , , , , NATURAL GAS/HEAT 4, , , DIESEL FUEL 1, , , (664.38) Page 7 of of 138

15 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED MAINTENANCE LIGHTING 1, , , MAINTENANCE TWP HALL 18, , , , , , MAINTENANCE DPW GARAGE/OLD PAC 1, , , MAINTENANCE LIBRARY 1, , , RESERVE FOR TWP BLDGS 30, , , MAINTENANCE - FERTILIZER 1, , EQUIPMENT MAINT/REPAIR 2, , , (324.64) VEHICLE MAINTENANCE 3, , , SUNDRY CAPITAL EQUIPMENT/CAPITAL IMP 15, , , , (235.77) RESERVE FOR EQUIPMENT PURCHASE 30, , , RESERVE FOR VEHICLE PURCHASE 5, , , Transfer Out - Enterprise Fund (109.20) TRANSFER OUT PARKS 52, , , , , Total Dept Township Buildings 350, , , , , , Dept CEMETERY PER DIEM PART-TIME EMPLOYEE SALARIES 26, , , , , TOWNSHIP FICA 2, , , SUPPLIES & SMALL EQUIPMENT VEHICLE FUEL MILEAGE EQUIPMENT MAINT/REPAIR VEHICLE MAINTENANCE MAUSOLEUM MARKETING EXPENSE 2, , , SUNDRY , (1,300.00) NORTH HAMBURG CEMETERY DEVELOP 10, , , DEBT SERVICE - PRINCIPAL 14, , , INTEREST EXPENSE 7, , , Total Dept CEMETERY 64, , , , , Dept Other Expenses PORTAGE/BASE LAKES GROSS WAGES 1, , Page 8 of of 138

16 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED TOWNSHIP FICA WORKERS' COMPENSATION 10, , , , HEALTH CARE REIMBURSEMENT 25, , , , UNEMPLOYMENT COMPENSATION 1, , , LIABILITY/CASUALTY INSURANCE 30, , , , SUPPLIES & SMALL EQUIPMENT 12, , , , POSTAGE 25, , , (72.36) , ADDRESS SIGNS FOIA EXPENSES MISC MEDICAL EXPENSES AUDIT 41, , , , , ENG/CONSULTANT/PROFESS FEES 3, , , PHONE/COMM/INTERNET 4, , , BAD DEBT EXPENSE 2, , , (2,409.75) EQUIPMENT MAINT/REPAIR 3, , , , PAYROLL PROCESSING 8, , , , DUES/SUBSCRIP/RECERTIFICATION SUNDRY 3, , , SPECIAL PROJECTS 48, , , , , RECORD RETENTION PROJECT , (1,111.00) TRANSFER OUT WATER FUND 115, , , , TRANSFER OUT FIRE DEPT 52, , , TRANSFER OUT FIRE BOND , (32,093.75) Total Dept Other Expenses 386, , , , , Dept Public Safety (Police & Fire) PER DIEM 1, , , TOWNSHIP FICA TRANSFER OUT POLICE OPERATIONS 400, , , , , Total Dept Public Safety (Police & Fire) 401, , , , , Dept Planning Commission PER DIEM 4, , , PART-TIME EMPLOYEE SALARIES 1, , , Page 9 of of 138

17 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED TOWNSHIP FICA SUPPLIES & SMALL EQUIPMENT ENG/CONSULTANT/PROFESS FEES 11, , , , , WORKSHOPS/SEMINARS 1, , , LEGAL NOTICES/ADVERTISING DUES/SUBSCRIP/RECERTIFICATION SUNDRY Total Dept Planning Commission 20, , , , , Dept Zoning FULL-TIME EMPLOYEE SALARIES 74, , , , , PART-TIME EMPLOYEE SALARIES 6, , , TOWNSHIP FICA 6, , , , LONG/SHORT TERM DISABILITY 1, , RETIREMENT 7, , , , LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 23, , , , , SUPPLIES & SMALL EQUIPMENT STORM WATER DISCHARGE VEHICLE FUEL 1, , ENG/CONSULTANT/PROFESS FEES PHONE/COMM/INTERNET MILEAGE WORKSHOPS/SEMINARS VEHICLE MAINTENANCE DUES/SUBSCRIP/RECERTIFICATION SUNDRY RESERVE FOR VEHICLE PURCHASE 3, , , Total Dept Zoning 127, , , , , Dept Zoning Board of Appeals PER DIEM 1, , PART-TIME EMPLOYEE SALARIES TOWNSHIP FICA Page 10 of of 138

18 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED LEGAL FEES WORKSHOPS/SEMINARS LEGAL NOTICES/ADVERTISING SUNDRY TRAINING Total Dept Zoning Board of Appeals 3, , , Dept Environmental Rev Board (HERB) PER DIEM 1, , , TOWNSHIP FICA SPECIAL PROJECTS Total Dept Environmental Rev Board (HER 1, , , Dept LAKES, RIVERS & STREAMS DUES/SUBSCRIP/RECERTIFICATION 2, , , SPECIAL PROJECTS 5, , , , RESERVE FOR RIVER WEED HARVESTING 5, , , Total Dept LAKES, RIVERS & STREAMS 12, , , , Dept Street Lighting STREET LIGHTING 14, , , , , Total Dept Street Lighting 14, , , , , TOTAL Expenditures 2,875, ,885, ,152, , , ,722, Fund 101: TOTAL REVENUES 3,083, ,092, , , (1,885.86) 2,629, TOTAL EXPENDITURES 2,875, ,885, ,152, , , ,722, NET OF REVENUES & EXPENDITURES 207, , (687,724.84) 54, (12,098.20) 907, Page 11 of of 138

19 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Fund Fire Fund Revenues Dept CURRENT PROPERTY TAX 897, , , CHARGE BACKS/MTT/BOARD OF REVIEW (65.45) (65.45) INTEREST REVENUE TRANSFER IN 101-OPERATIONS 52, , , APPROPRIATION FROM SURPLUS (505.30) Total Dept , , , (65.45) (505.30) 898, TOTAL Revenues 950, , , (65.45) (505.30) 898, Expenditures Dept FULL-TIME EMPLOYEE SALARIES 242, , , , , LEAVE TIME PAYOUT PAID ON CALL FIRE 240, , , , , PAY IN LIEU OF MEDICAL INS 6, , , , TOWNSHIP FICA 37, , , , , WORKERS' COMPENSATION 17, , , , LONG/SHORT TERM DISABILITY 7, , , , , RETIREMENT 24, , , , , LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 24, , , , , LIABILITY/CASUALTY INSURANCE 46, , , , SUPPLIES & SMALL EQUIPMENT 9, , , , MEDICAL AND SCENE SUPPLIES 4, , , , FIRE FIGHTERS INCENTIVIZATION 2, , , VEHICLE FUEL 26, , , , , , UNIFORMS/ACCESSORIES 4, , , , TURN OUT GEAR 18, , , , , Page 12 of of 138

20 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED CONTRACTUAL SERVICES 3, , , EMPLOYEE PHYSICALS/VACCINATION 4, , , (32.00) TRASH DISPOSAL 1, , LEGAL FEES 1, , PHONE/COMM/INTERNET 7, , , , HAZMAT YEARLY DUES 3, , , WATER USAGE 1, , , LEGAL NOTICES/ADVERTISING ELECTRIC 40, , , , , SEWER USAGE 2, , , MAINTENANCE FIRE HALL 14, , , , , , EQUIPMENT MAINT/REPAIR 11, , , , (11.00) 3, VEHICLE MAINTENANCE 30, , , , , , DUES/SUBSCRIP/RECERTIFICATION 2, , , SUNDRY 2, , (232.02) 2, TRAINING 20, , , , , , EDUCATIONAL , (1,230.00) FIRE PREVENTION 3, , , SCBA 14, , , SPECIAL PROJECTS 6, , , CAPITAL EQUIPMENT/CAPITAL IMP 67, , , , , TRANSFER OUT G/F B&G SERVICES 2, , , Total Dept , , , , , , TOTAL Expenditures 949, , , , , , Fund 206: TOTAL REVENUES 950, , , (65.45) (505.30) 898, TOTAL EXPENDITURES 949, , , , , , NET OF REVENUES & EXPENDITURES 1, , (296,007.90) (67,936.79) (58,507.00) 355, , Page 13 of of 138

21 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Fund Police Fund Revenues Dept CURRENT PROPERTY TAX 1,346, ,346, ,346, CHARGE BACKS/MTT/BOARD OF REVIEW (70.47) (70.47) LIQUOR LICENSE FEES 7, , , (548.20) BREATHALIZER TEST REQUIRED 1, , , SALVAGE VEHICLE INSPECTION 36, , , , , GUN PERM/FINGERPRINTS/VIN INSP COPIES/MAPS 1, , ORDINANCE FINES 15, , , , , INTEREST REVENUE REIMBURSEMENTS & COST RECOVERY (100.00) OVERTIME REIMB - FEDERAL 1, , , OVERTIME REIMB - OTHER (460.25) PA302 TRAINING REIMB 2, , , , , SUNDRY (147.50) TRANSFER IN 101-OPERATIONS 400, , , , , TRANSFER IN 265-OPERATION 100, , , APPROPRIATION FROM SURPLUS 50, , , Total Dept ,961, ,961, , , ,800, TOTAL Revenues 1,961, ,961, , , ,800, Expenditures Dept FULL-TIME EMPLOYEE SALARIES 919, , , , , LEAVE TIME PAYOUT 25, , , RESERVE FOR RET LEAVE TIME PA 15, , , PART-TIME EMPLOYEE SALARIES 59, , , , OVERTIME 67, , , , , Page 14 of of 138

22 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED HOLIDAY PAY 30, , , , PAY IN LIEU OF MEDICAL INS 9, , , , TOWNSHIP FICA 84, , , , , WORKERS' COMPENSATION 26, , , , LONG/SHORT TERM DISABILITY 12, , , , , RETIREMENT 84, , , , , LIFE INSURANCE TUITION REIMBURSEMENT 9, , , HEALTH/DENTAL/VISION INSURANCE 150, , , , , RETIREE HEALTH INSURANCE 70, , , , LIABILITY/CASUALTY INSURANCE 70, , , (1,436.44) SUPPLIES & SMALL EQUIPMENT 8, , , , , , AMMUNITION 3, , , SOFTWARE MAINTENANCE 10, , , , , (1,431.29) POSTAGE VEHICLE FUEL 78, , , , , , UNIFORMS/ACCESSORIES 15, , , , , , CONTRACTUAL SERVICES 3, , , LEGAL FEES 15, , , PHONE/COMM/INTERNET 9, , , , , LAW ENFORCEMENT INFO NETWORK 4, , , ELECTRIC 16, , , , , SEWER USAGE 3, , , NATURAL GAS/HEAT 2, , , DIESEL FUEL MAINTENANCE POLICE BUILDING 10, , , , , RESERVE FOR BLDG MAINTENANCE 10, , , MAINTENANCE - FERTILIZER EQUIPMENT MAINT/REPAIR 3, , , , VEHICLE MAINTENANCE 34, , , , , , DUES/SUBSCRIP/RECERTIFICATION SUNDRY 3, , , TRAINING 10, , , , , SPECIAL PROJECTS 7, , , (339.79) , Page 15 of of 138

23 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED CAPITAL EQUIPMENT/CAPITAL IMP 2, , , , (3,482.84) CAPITAL EXPENSE - VEHICLE 50, , , , (373.00) RESERVE FOR VEHICLE PURCHASE 10, , , TRANSFER OUT GENERAL FUND 6, , , , Total Dept ,946, ,946, , , , ,153, TOTAL Expenditures 1,946, ,946, , , , ,153, Fund 207: TOTAL REVENUES 1,961, ,961, , , ,800, TOTAL EXPENDITURES 1,946, ,946, , , , ,153, NET OF REVENUES & EXPENDITURES 15, , (532,253.33) (125,235.84) (99,312.15) 646, , Page 16 of of 138

24 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Fund SENIORS, PARKS, LL TRAIL Revenues Dept CURRENT PROPERTY TAX 224, , , CHARGE BACKS/MTT/BOARD OF REVIEW (11.75) (11.75) INTEREST REVENUE SENIOR CENTER REVENUE (344.35) 0.00 (263.30) APPROPRIATION FROM SURPLUS 54, , , Total Dept , , (351.15) , Dept Recreation Board PARKS & RECREATION FEES 25, , , , , CONTRIBUTIONS/DONATIONS/GRANTS (715.45) TRANSFER IN 101-OPERATIONS 42, , , , , Total Dept Recreation Board 67, , , , , Dept SENIOR CENTER TRANSFER IN 101-OPERATIONS 10, , , , Total Dept SENIOR CENTER 10, , , , TOTAL Revenues 356, , , , , Expenditures Dept Recreation Board PER DIEM 3, , , FULL-TIME EMPLOYEE SALARIES 24, , , , , OVERTIME (166.96) TOWNSHIP FICA 2, , , WORKERS' COMPENSATION LONG/SHORT TERM DISABILITY RETIREMENT 2, , , Page 17 of of 138

25 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 13, , , , , LIABILITY/CASUALTY INSURANCE 2, , , SUPPLIES & SMALL EQUIPMENT 3, , , , VEHICLE FUEL TRASH DISPOSAL 1, , ENG/CONSULTANT/PROFESS FEES 1, , , LEGAL FEES 3, , , LEGAL NOTICES/ADVERTISING ELECTRIC 5, , , , SEWER USAGE NATURAL GAS/HEAT DIESEL FUEL 2, , , , MAINTENANCE PARK BUILDINGS 10, , , , RESERVE FOR PARKS MAINTENANCE 7, , , MAINTENANCE - FERTILIZER 12, , , , , EQUIPMENT MAINT/REPAIR 1, , , PORTABLE TOILETS 6, , , , SUNDRY 1, , SPECIAL PROJECTS 45, , , , , RESERVE FOR EQUIPMENT PURCHASE 20, , , TRANSFER OUT GENERAL FUND 2, , , TRANSFER OUT ENTERPRISE FUND 1, , , Total Dept Recreation Board 174, , , , , , Dept LAKELAND TRAIL LIABILITY/CASUALTY INSURANCE TRASH DISPOSAL LEGAL FEES ELECTRIC RESERVE FOR LL TRAIL MAINTENANCE 15, , , EQUIPMENT MAINT/REPAIR LAKELAND TRAIL MAINTENANCE 10, , , , LL TRAIL RAILROAD MAINT FEE 1, , , Page 18 of of 138

26 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED PORTABLE TOILETS 1, , , SUNDRY , (828.12) GRANT MATCH 40, , , TRANSFER OUT GENERAL FUND 2, , , TRANSFER OUT ENTERPRISE FUND 1, , , Total Dept LAKELAND TRAIL 73, , , , Dept SENIOR CENTER FULL-TIME EMPLOYEE SALARIES 37, , , , , PART-TIME EMPLOYEE SALARIES 10, , , , , OVERTIME 1, , , PAY IN LIEU OF MEDICAL INS 3, , , , TOWNSHIP FICA 3, , , , WORKERS' COMPENSATION LONG/SHORT TERM DISABILITY RETIREMENT 3, , , , LIFE INSURANCE LIABILITY/CASUALTY INSURANCE 2, , , SUPPLIES & SMALL EQUIPMENT 3, , , CONTRACTUAL SERVICES TRASH DISPOSAL PHONE/COMM/INTERNET MILEAGE WORKSHOPS/SEMINARS NEWSLETTER/PUBLICATIONS 5, , , , ELECTRIC 6, , , , NATURAL GAS/HEAT 2, , , MAINTENANCE COMM CENTER 3, , , RESERVE FOR COMM CTR MAINTENANC 10, , , MAINTENANCE - FERTILIZER EQUIPMENT MAINT/REPAIR 2, , , , IMPROVEMENTS 2, , , DUES/SUBSCRIP/RECERTIFICATION SUNDRY 2, , , Page 19 of of 138

27 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED CAPITAL EQUIPMENT/CAPITAL IMP 2, , , (1,900.00) Total Dept SENIOR CENTER 108, , , , , , TOTAL Expenditures 356, , , , , , Fund 208: TOTAL REVENUES 356, , , , , TOTAL EXPENDITURES 356, , , , , , NET OF REVENUES & EXPENDITURES (105,528.44) (17,290.91) (5,180.31) 110, Page 20 of of 138

28 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Fund SEWER FUND Revenues Dept O&M USAGE FEES 1,229, ,229, , , , O&M LATE PENALTY 40, , , , , ADMIN FEE FOR DELINQ ON TAXES 20, , , (1,268.98) INTEREST REVENUE - O&M ACCOUNTS RENTAL INCOME 10, , , , SALE OF FIXED ASSETS , (4,122.50) REIMBURSEMENTS & COST RECOVERY 35, , , , , TRANSFER IN 101-OPERATIONS TRANSFER IN RECREATION FUND 1, , , (238.64) APPROPRIATION FROM SURPLUS 817, , , Total Dept ,154, ,154, , , ,749, Dept NON-TAX ADMIN FEE , (5,049.08) DIRECT TAP FEE 60, , , , INDIRECT TAP FEE 22, , , , , MAIN LINE EXTENSION 10, , , GRINDER PUMP INSTALLATION 30, , , , , GRINDER PUMP PURCHASE 30, , , , (5,940.00) APPLICATION FEES - SEWERS 5, , , , INTEREST REVENUE - CAPITAL ACCTS 2, , , Total Dept , , , , , Dept WWTP DEBT FEE 725, , , , , WWTP DEBT LATE PENALTY 15, , , , , INTEREST REVENUE SAD'S & OTHER 2, , , SPECIAL ASSESSMENTS REVENUE 856, , , , Total Dept ,598, ,598, , , ,387, Page 21 of of 138

29 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Dept WATER CONNECTION ADM FEE 2, , , WATER METER INSTALLATION WATER CHARGE O&M 11, , , , WATER CHARGE PENALTY (10%) (26.83) INTEREST REVENUE - O&M ACCOUNTS (0.65) Total Dept , , , , TOTAL Revenues 3,926, ,926, , , ,208, Expenditures Dept PER DIEM 1, , , FULL-TIME EMPLOYEE SALARIES 293, , , , , LEAVE TIME PAYOUT (39.80) PART-TIME EMPLOYEE SALARIES 67, , , , , OVERTIME 25, , , , , TOWNSHIP FICA 29, , , , , WORKERS' COMPENSATION 7, , , , LONG/SHORT TERM DISABILITY 4, , , , RETIREMENT 31, , , , , LIFE INSURANCE HEALTH/DENTAL/VISION INSURANCE 82, , , , , LIABILITY/CASUALTY INSURANCE 33, , , , SUPPLIES & SMALL EQUIPMENT 15, , , , , , SOFTWARE MAINTENANCE 1, , , VEHICLE FUEL 10, , , , UNIFORMS/ACCESSORIES 3, , , , MISC MEDICAL EXPENSES 1, , , ENG/CONSULTANT/PROFESS FEES 1, , LEGAL FEES 1, , , TREATMENT EXPENSE 55, , , , , Page 22 of of 138

30 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED PUMP & MAIN REPAIR/MAINTENANCE 40, , , , , GRINDER PUMP PARTS 115, , , , , , GRINDER PUMP CORES 52, , , , , GRINDER PUMP REPLACEMENT 60, , , PHONE/COMM/INTERNET 7, , , , , WORKSHOPS/SEMINARS 1, , , LEGAL NOTICES/ADVERTISING ELECTRIC 24, , , , , NATURAL GAS/HEAT 2, , , DIESEL FUEL 1, , BLDG LRG(RENTAL HOME 2, , , SEWER MAINTENANCE GARAGE 1, , ENTERPRISE POLE BARN(ORIGINAL) EQUIPMENT MAINT/REPAIR 1, , , , (1,253.58) VEHICLE MAINTENANCE 6, , , DUES/SUBSCRIP/RECERTIFICATION 1, , , SUNDRY 1, , DEPRECIATION 920, , , AMORT EXP OF BOND ISSUE COSTS 10, , , CAPITAL EQUIPMENT/CAPITAL IMP , , (8,750.00) RESERVE FOR VEHICLE PURCHASE 15, , , RESERVE FOR GRINDER PUMP PURCHAS 40, , , TRANSFER OUT G/F ADMIN FEE 57, , , , , Total Dept ,024, ,024, , , , ,575, Dept SUPPLIES & SMALL EQUIPMENT 12, , , , , (4,097.67) CHEMICALS 15, , , , ANNUAL GRNDWATER DISCHARGE FEE 5, , , CONTRACTUAL SERVICES 40, , , , , TRASH DISPOSAL ENG/CONSULTANT/PROFESS FEES 1, , LAB ANALYSIS - WWTP 13, , , , , SLUDGE REMOVAL EXPENSE WWTP 35, , , , , Page 23 of of 138

31 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED PUMP & MAIN REPAIR/MAINTENANCE 5, , , , PHONE/COMM/INTERNET 1, , WORKSHOPS/SEMINARS 2, , , ELECTRIC 65, , , , , NATURAL GAS/HEAT 8, , , BUILDING MAINTENANCE - WWTP 1, , , (359.78) EQUIPMENT MAINT/REPAIR 3, , , , DUES/SUBSCRIP/RECERTIFICATION SUNDRY CAPITAL EQUIPMENT/CAPITAL IMP 15, , , , , (1,305.96) Total Dept , , , , , , Dept GRINDER SYSTEM INSTALLATION , (12,697.00) ENG/CONSULTANT/PROFESS FEES 2, , , TRANSFER OUT G/F ADMIN FEE 57, , , , , Total Dept , , , , , , Dept DEBT SERVICE - PRINCIPAL 1,191, ,191, , ,136, INTEREST EXPENSE 414, , , , AGENT FEES Total Dept ,606, ,606, , ,422, Dept WATER PURCHASE CITY OF BRIGHTON 13, , , , , Total Dept , , , , , TOTAL Expenditures 3,926, ,926, , , , ,162, Fund 590: TOTAL REVENUES 3,926, ,926, , , ,208, TOTAL EXPENDITURES 3,926, ,926, , , , ,162, NET OF REVENUES & EXPENDITURES , , (59,471.56) 45, Page 24 of of 138

32 11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: ADJUSTING ENTRIES INCOMPLETE YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED TOTAL REVENUES - ALL FUNDS 10,277, ,286, ,425, , (2,391.16) 8,864, TOTAL EXPENDITURES - ALL FUNDS 10,053, ,063, ,032, , , ,798, NET OF REVENUES & EXPENDITURES 223, , (1,607,578.15) (136,279.83) (234,569.22) 2,065, Page 25 of of 138

33 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 101 General Fund CASH/SAVINGS 3,162, , ,102, ,923, TPA HEALTH CARE REIMB 2, , , , ZONING REVIEW ESCROW 3, , PETTY CASH SENIOR CENTER PETTY CASH CHANGE ACCOUNT HAYCRK/CHAMBERSRDCONSTESCROW 38, , HAYCRK/CHAMBERSRDENGESCROW 25, , General Fund 3,233, , ,106, ,993, Fund 204 Road Fund CASH/SAVINGS 2, , Fund 206 Fire Fund CASH/SAVINGS 640, , , , PETTY CASH Fire Fund 640, , , , Page 1 of of 138

34 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 207 Police Fund CASH/SAVINGS 790, , , , PETTY CASH Police Fund 790, , , , Fund 208 SENIORS, PARKS, LL TRAIL CASH/SAVINGS 383, , , , Fund 211 Act 302 Training Fund CASH/SAVINGS 1, , Fund 245 Public/Capital Improvements CASH/SAVINGS 11, , Page 2 of of 138

35 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 265 Drug Enforcement Fund CASH/SAVINGS , , FEDERAL FORFEITURE FUNDS 21, , , STATE FORFEITURE FUNDS 20, , , Drug Enforcement Fund 42, , , , Fund 302 Twp FIRE STN Cap Imp Debt Ser CASH/SAVINGS , , CASH , , Twp FIRE STN Cap Imp Debt Ser , , Fund 366 Tamarack Lake Sewer SAD CASH/SAVINGS , , RESTRICTED SAFETY NET/DEBT 149, , , Tamarack Lake Sewer SAD 149, , , , Page 3 of of 138

36 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 373 Huron Highlands Rd IMP DebtSer CASH/SAVINGS CASH 14, , Huron Highlands Rd IMP DebtSer 14, , Fund 375 Mumford Dredging Debt Retiremt CASH/SAVINGS BOND DEBT 4, , Mumford Dredging Debt Retiremt 4, , Fund 376 Buhl Rd Improve. Debt Retiremt CASH/SAVINGS 7, , Fund 401 Capital Projects Fund CASH/SAVINGS Page 4 of of 138

37 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/ CAP ACT COMM CTR KITCHEN MAUSOLEUM CONSTRUCTION MONIES NEW FIRE STATION CAPITAL RESERVE CASH FOR CAP IMP Capital Projects Fund Fund 474 Shan-gri-la Proposed Rd Impro CASH/SAVINGS 133, , Fund 479 Rustic/Lake Pointe Road SAD CASH/SAVINGS 1, , (328.28) Fund 480 Scott Drive ROAD SAD CASH/SAVINGS , (138.23) Page 5 of of 138

38 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 481 Midland/Strawberry Dr Rd SAD CASH/SAVINGS Fund 482 Crystal Drive/Beach Rd Maint CASH/SAVINGS 1, , Fund 483 Norene Ct/Peary Dr SAD - Rd Mn CASH/SAVINGS 3, , Fund 484 Community Dr SAD - Road Maint CASH/SAVINGS 1, , Page 6 of of 138

39 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 485 Edgelake/Burton Drive SAD CASH/SAVINGS Fund 486 Downing Drive SAD CASH/SAVINGS Fund 487 Riverside/Century/Lagoon SAD CASH/SAVINGS 8, , (3,091.34) Fund 491 Campbell Drive SAD CASH/SAVINGS 2, , , Page 7 of of 138

40 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 492 Mumford Park Lighting SAD CASH/SAVINGS (238.30) Fund 493 KINGSTON DRIVE MAINTENANCE SAD CASH/SAVINGS 4, , Fund 494 Winans Drive SAD CASH/SAVINGS 4, , Fund 497 STRAWBERRY INDIANOLA IMP SAD CASH/SAVINGS , , S'BERRY INDIANOLA CONSTRUCTION CASH S'BERRY INDIANOLA DEBT CASH 103, , , , Page 8 of of 138

41 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 STRAWBERRY INDIANOLA IMP SAD 103, , , , Fund 499 DOWNING DR ROAD IMP SAD CASH/SAVINGS , , DOWNING CONSTRUCTION CASH DOWNING DEBT CASH 31, , , , DOWNING DR ROAD IMP SAD 31, , , , Fund 590 SEWER FUND WWTP IMPROVEMENTS-'03 58, , CASH/SAVINGS (8,883.41) 973, , (8,352.60) WATER RECEIPTS FROM BILLS 10, , , , SAVINGS - O&M 38, , , , BOND SERIES CONSTRUCTION 692, , SAVINGS - CAP ACTIVITY-ENTERPRS 356, , , , STRWBERRY RESTRICTED DEBT 527, , , , CONTRACT SAD'S RESTRICTED 150, , , CSAD'S/MA/TOW/GALL-WHT/BCK 666, , , , BOND DEBT 232, , , , MIDLAND SEWER CONTRACT SAD DEBT Page 9 of of 138

42 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/ WWTP BOND RESERVE 444, , WWTP PRINCIPAL/INTER REDEMPTN 197, , , , EQUIPMENT RESERVE - ENTERPRISE 1,432, ,432, CASH - INFRASTRUCTURE DEPOSIT 51, , SEWER FUND 4,850, ,899, ,018, ,731, Fund 591 WATER DEBT SERVICE FUND CASH/SAVINGS , , WATER SYSTEM DEBT (Well) 1, , , , M36 CORRIDOR WATER DISTRICT DEBT 423, , , , WATER DEBT SERVICE FUND 424, , , , Fund 701 Trust & Agency Fund CASH/SAVINGS (412.83) 449, , , Escrow Bank Accounts 72, , , Trust & Agency Fund 72, , , , Fund 703 Winter Tax Collection Fund Page 10 of of 138

43 11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/ CASH/CHECKING CASH/SAVINGS (7.09) 8,815, ,786, , Winter Tax Collection Fund (7.09) 8,815, ,786, , Fund 711 Cemetery Trust Fund CASH/SAVINGS 47, , , , CEMETERY PERP CARE ENDOWMENT 35, , CEMETERY PERP CARE INTEREST 4, , MAUSOLEUM PERP CARE 4, , MAUSOLEUM PERP CARE INTEREST 1, , CASH RESTRICTED CEMETERY TRUST 7, , Cemetery Trust Fund 99, , , , Fund 750 Imprest Payroll Fund CASH/CHECKING , , TOTAL - ALL FUNDS 11,026, ,552, ,874, ,705, Page 11 of of 138

44 TAB 2 CASH FLOW ANALYSIS & DEBT PAYMENT SCHEDULES FOR 2013/ of 138

45 10405 Merrill Road P.O. Box 157 Hamburg, MI Phone: Fax: CASH FLOW ANALYSIS The cash flow analysis is included in tab 2. The cash flow analysis has actual cash flows for July - October, 2013 and estimates for November June The funds included in the pooled cash flow are general, fire, police, parks, public capital improvements and sewer operations and maintenance, WWTP debt accounts, cemetery, sewer equipment reserve, road maintenance SADs, performance bonds, SAD debt and escrows. Tab 2 also includes a debt payment schedules for fiscal year and The cash flow analysis and the debt payment schedules assist the Treasurer s staff in determining maturity dates on future investments by determining cash needs for each month. 43 of 138

46 HAMBURG TOWNSHIP Name: POOLED CASH Total Time Period: FY 13/14 Total for CASH INFLOWS JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE All Periods PROPERTY TAXES $0 $0 $0 $0 $0 $2,140,000 $250,000 $1,135,000 $235,000 $3,760,000 STATE REVENUE SHARING 0 262, , , , , ,459 $1,596,706 CABLE FRANCHISE FEES 0 82, ,097 $0 $82, ,097 $328,388 PROPERTY TAX ADMIN FEES 13,325 4,025 63,316 6,027 5,000 87,500 13,000 40,000 $232,193 OTHER CASH RECEIPTS 35,306 56,913 27,885 43,787 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 $443,890 SEWER UTILITY BILL RECEIPTS 248, ,011 14, , ,000 75, , ,000 28, , ,000 28,000 $1,884,524 NEW SEWER HOOKUPS 25,680 35,775 25,740 6,295 12,000 12,000 12,000 12,000 12,000 12,000 12,000 15,000 $192,490 $0 MMRMA LIAB INS EXCESS DIST $0 (ONE TIME PER YEAR) 24,000 $24,000 $0 $0 FROM FORFEITURE - BUDGETED 100,000 $100,000 SAD PAYOFFS 15,319 24,888 4,076 $44,283 ANNUAL SAD ON TAX BILLS 221,000 52, ,000 $1,083,000 Total Cash Inflows $338,366 $652,072 $135,404 $577,631 $314,097 $2,847,499 $627,000 $2,568,111 $75,000 $554,738 $305,097 $694,459 $9,689,474 Total for CASH OUTFLOWS JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE All Periods PAYROLL #1 $111,492 $112,561 $121,582 $120,082 $111,492 $111,492 $111,492 $111,492 $111,492 $111,492 $111,492 $111,492 $1,357,653 PAYROLL #2 153, , , , , , , , , , , ,542 $1,830,067 PAYROLL #3 0 $118,053 $111,492 $229,545 BENEFITS 11, ,799 66, ,158 73,000 73,000 75,000 75,000 75,000 75,000 75, ,000 $965,049 $0 LIABILITY/CASUALTY INSURANCE 110,180 55, ,090 0 $220,359 UTILITIES 3,062 19,020 15,448 17,286 14,000 16,500 22,000 25,000 25,000 27,000 23,000 18,000 $225,315 $0 DUST CONTROL 0 12, , ,000 $44,386 TREATMENT/SLUDGE HAUL EXP 15,499 13, ,706 12,000 13,000 25,000 $93,401 OTHER EXPENDITURES 9, , ,055 88, , , , , , , , ,000 $1,497,143 FUEL 9,005 13,679 7,663 12,806 2,000 9,000 1,500 10,000 9,000 9,000 9,000 12,000 $104,652 VEHICLE PURCHASE 24, ,027 $50,373 GRINDER PARTS/PUMP MAINT 0 37,268 18, ,988 21,000 12,000 68,000 33,000 3,000 12,000 13,000 21,000 $449,332 CAPITAL EQUIPMENT 0 122, ,045 $149,876 MAUSOLEUM DEBT 22, FIRE BLDG DEBT 31, , TAMARACK SEWER DEBT 4,883 49, STRAWBERRY/DOWNING DEBT 9,456 34, STRAWBERRY SEWER DEBT 7, , CONTRACT SEWER SAD DEBT 2,485 22, SAD REFUNDING DEBT 34, , WATER WELL REFUNDING DEBT 90,250 24, SAD (2004) REFUNDING DEBT 32, , WATER SAD DEBT 30,156 80,156 HURON RIVER HIGHLANDS SAD DEBT 0 22,500 $22, SEWER PLANT DEBT 82, ,000 $382,000 WWTP IMP EXP/DEBT 177,240 35,199 $212,439 ORE LAKE DEBT 64,000 12,928 $76,928 Total Cash Outflows $424,164 $881,140 $1,016,113 $748,317 $575,124 $636,534 $701,025 $553,034 $2,151,596 $533,034 $530,034 $1,008,534 $9,758,647 Individual Time Periods Total for SUMMARY JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE All Periods Net Cash Flow ($85,798) ($229,067) ($880,710) ($170,686) ($261,027) $2,210,966 ($74,025) $2,015,078 ($2,076,596) $21,705 ($224,937) ($314,075) ($69,172) Beginning cash balance $10,092,290 $10,092,290 Cumulative Net Cash Flow $10,006,492 $9,777,425 $8,896,715 $8,726,029 $8,465,002 $10,675,968 $10,601,943 $12,617,020 $10,540,424 $10,562,129 $10,337,192 $10,023,118 $10,023,118 10,006, ,777, ,896, (0.00) ,465, ,675, ,601, ,617, ########### 10,562, ,337, ########### POOLED CASH: GENERAL, FIRE, POLICE, REC, ACT 302, PUBLIC CAP IMP, SEWER O&M, ROAD MAINT SAD, CEMETERY, EQUIPMENT RESERVE, ESCROW, DEBT ACCOUNTS 44 of 138

47 HAMBURG TOWNSHIP DEBT PAYMENT SCHEDULE FY 13/14 ANTICIPATED BANK PRIN & INVOICE TRANSFER/ ACCOUNT DEBT INTEREST INTEREST ADMIN FEE ANTICIPATED INVESTMENT AMOUNT INFO ISSUE DUE DATE DUE DATE DUE DATE DATE LIQUIDATION DATE DUE 98 CONTRACT SADs 10/1/2013 8/20/2013 9/7/2013 2, STRAWBERRY 10/1/2013 8/20/2013 9/7/2013 7, SAD 10/1/2013 8/20/2013 9/7/ , REFUNDING (04 SAD) 10/1/2013 8/20/2013 9/7/ , REFUNDING (2002 WATER) 10/1/2013 8/20/2013 9/7/ , TAMARACK 10/1/2013 8/20/2013 9/7/2013 4, FIRE STATION DEBT 10/1/2013 8/20/2013 9/7/ , WATER SYS PROJ 10/1/2013 8/20/2013 9/7/ , ORE LAKE SRF 10/1/2013 8/20/2013 9/7/ , IND/DOWNING 10/1/2013 8/20/2013 9/7/2013 9, WWTP IMP 10/1/2013 8/20/2013 9/7/ , MAUSOLEUM N/A 12/19/2013 N/A 11/19/2013 N/A 21, WWTP REFUNDING 1/1/ /20/ /21/ , FIRE STATION DEBT 10/1/ /1/2013 9/21/ CONTRACT SADs 4/1/2014 2/20/2014 3/15/ , STRAWBERRY 4/1/2014 2/20/2014 3/15/ , SAD 4/1/2014 2/20/2014 3/15/ , REFUNDING (04 SAD) 4/1/2014 2/20/2014 3/15/ , REFUNDING (2002 WATER 4/1/2014 2/20/2014 3/15/ , TAMARACK 4/1/2014 2/20/2014 3/15/ , FIRE STATION DEBT 4/1/2014 2/20/2014 3/15/ , WATER SYS PROJ 4/1/2014 2/20/2014 3/15/ , WWTP IMPROVEMENTS PAID OFF 4/11/13 (FY 12/13) - 98 CONTRACT SADs 4/1/2014 4/1/2014 3/15/ STRAWBERRY 4/1/2014 4/1/2014 3/15/ SAD 4/1/2014 4/1/2014 3/15/ WATER SYSTEM 4/1/2014 4/1/2014 3/15/ TAMARACK 4/1/2014 4/1/2014 3/15/ WATER SYS PROJ 4/1/2014 4/1/2014 3/15/ of 138

48 BANK PRIN & INVOICE TRANSFER/ ACCOUNT DEBT INTEREST INTEREST ADMIN FEE ANTICIPATED INVESTMENT AMOUNT INFO ISSUE DUE DATE DUE DATE DUE DATE DATE LIQUIDATION DATE DUE 2009 ORE LAKE SRF 4/1/2014 2/20/2014 3/15/ , IND/DOWNING 4/1/2014 2/20/2014 3/15/ , WWTP IMP 4/1/2014 2/20/2014 3/15/ , SAD 5/1/2014 5/1/2014 4/20/ WWTP REFUNDING 5/1/2014 5/1/2014 4/20/ WWTP REFUNDING 7/1/2014 5/20/2014 6/21/ , HURON RIVER HIGHLANDS N/A 7/1/2014 N/A 6/1/2014 6/15/ , of 138

49 HAMBURG TOWNSHIP DEBT PAYMENT SCHEDULE FY 14/15 ANTICIPATED BANK PRIN & INVOICE TRANSFER/ ACCOUNT DEBT INTEREST INTEREST ADMIN FEE ANTICIPATED INVESTMENT AMOUNT INFO ISSUE DUE DATE DUE DATE DUE DATE DATE LIQUIDATION DATE DUE 98 CONTRACT SADs 10/1/2014 8/20/2014 9/7/2014 1, STRAWBERRY pd off 13/14-11 SAD 10/1/2014 8/20/2014 9/7/ , REFUNDING (04 SAD) 10/1/2014 8/20/2014 9/7/ , REFUNDING (2002 WATER) 10/1/2014 8/20/2014 9/7/ , TAMARACK 10/1/2014 8/20/2014 9/7/2014 3, FIRE STATION DEBT 10/1/2014 8/20/2014 9/7/ , WATER SYS PROJ 10/1/2014 8/20/2014 9/7/ , ORE LAKE SRF 10/1/2014 8/20/2014 9/7/ , IND/DOWNING 10/1/2014 8/20/2014 9/7/2014 9, WWTP IMP 10/1/2014 8/20/2014 9/7/ , MAUSOLEUM N/A 12/19/2014 N/A 11/19/2014 N/A 21, WWTP REFUNDING 1/1/ /19/ /21/ , FIRE STATION DEBT 10/1/ /1/2014 9/21/ CONTRACT SADs 4/1/2015 2/20/2015 3/15/ , STRAWBERRY pd off 13/14 11 SAD 4/1/2015 2/20/2015 3/15/ , REFUNDING (04 SAD) 4/1/2015 2/20/2015 3/15/ , REFUNDING (2002 WATER 4/1/2015 2/20/2015 3/15/ , TAMARACK 4/1/2015 2/20/2015 3/15/ , FIRE STATION DEBT 4/1/2015 2/20/2015 3/15/ , WATER SYS PROJ 4/1/2015 2/20/2015 3/15/ , CONTRACT SADs 4/1/2015 4/1/2015 3/15/ SAD 4/1/2015 4/1/2015 3/15/ WATER SYSTEM 4/1/2015 4/1/2015 3/15/ TAMARACK 4/1/2015 4/1/2015 3/15/ WATER SYS PROJ 4/1/2015 4/1/2015 3/15/ ORE LAKE SRF 4/1/2015 2/20/2015 3/15/ , IND/DOWNING 4/1/2015 2/20/2015 3/15/ , of 138

50 BANK PRIN & INVOICE TRANSFER/ ACCOUNT DEBT INTEREST INTEREST ADMIN FEE ANTICIPATED INVESTMENT AMOUNT INFO ISSUE DUE DATE DUE DATE DUE DATE DATE LIQUIDATION DATE DUE 2010 WWTP IMP 4/1/2015 2/20/2015 3/15/ , SAD 5/1/2015 5/1/2015 4/20/ WWTP REFUNDING 5/1/2015 5/1/2015 4/20/ WWTP REFUNDING 7/1/2015 5/20/2015 6/21/ , HURON RIVER HIGHLANDS N/A 7/1/2015 N/A 6/1/2015 6/15/ , of 138

51 TAB 3 FINANCE MAJOR ISSUES 49 of 138

52 October/November, 2013 TOWNSHIP PROJECTS - STATUS: ISSUE ACTIONS TAKEN TOWNSHIP ACTIONS TO BE TAKEN The governor signed into law significant changes to the Personal Property Tax Rules which will reduce the total amount collected by the Township starting in The bottom line is if the taxable value of the personal property is worth $40,000 or less there will be no tax on that property. Preparation of notices is in process and will be mailed out to those affected by the new law. Based on the response Assessing will be busy changing a number of property tax records to conform to the new law. A major issue is Condition of the Townships roads and should the Township raise funds to help maintain selected roads. Township has formed a focus group to advise the board of trustees on the following: 1. Should the Board of Trustees put a road millage question on the 2014 general election ballot? 2. If a millage is placed on the ballot, what rate, and for how many years, should the millage be requested? 3. Is it prudent to sell a bond and provide for the majority of the road improvements in the first three to five years of the millage leaving the residual millage proceeds for ongoing annual maintenance? Focus group has had three meetings to date to better understand what maintenance the County will and will not be completing in the near future based on current funding and the alternatives to funding plus selection process of proposed roads. There are 4 more meetings scheduled. 1/9/14, 1/23/14, 2/13/14, & 3/13/14 First three meetings have been held to date and all have been very positive. Mike Crain, our Livingston County Road Commissioner, gave an excellent presentation at the November meeting.. 50 of 138

53 TAB 4 PROPERTY TAXES 51 of 138

54 SUMMARY 2013/2014 WINTER TAX BILLS and news letters were sent out by 12/1/13. If you have not received either a bill or an information copy by 12/10/13 please call the Treasury department ex 205 for follow up. The attached 2013 Millage Breakdown table has been updated with the winter Millage rates. The Township Board approved a resolution at the October 1 st meeting to again wave the 3% penalty fee and the 1% interest for all winter taxes paid after Feb 14 th but on or before Feb 28 th As a reminder After September 16 th all unpaid summer tax bills will have 1% interest added monthly to the payment. On February 28 th at 5 PM all unpaid summer and winter Property Taxes will be turned over to the County for collection purposes. We will not accept summer or winter property tax payments in the Township after that time. In the case of duplicate payments, our policy is for the first payment to be applied to the bill and the second payment to be returned to the sender. Looking at the following document (7 year tax comparison) you will see that the Township has turned a corner and the property values for the entire Township are on the rise as well as taxes billed. Also shown on that page is a reduction in delinquency up thru the tax year. The tax values have also been added to the charts in TAB 8. Governor Snyder signed into law on November 5 th 2013, Public Acts 153 of 2013, which contains significant changes to the Personal Property tax law. If you have any Personal Property on our tax roll it is critical that you become familiar with the major changes in this law. Attached in this TAB is a copy of Senate Bill No. 489 which contains the revised Personal Property tax law (click on link below), a copy of the Legislative Analysis and a document being sent out by our Assessing Dept to all Personal Property tax payers. It is also important to remember that this act will be repealed if not approved by a majority of the qualified electors of this State who will vote on the question at an election in August If repealed, assessors should remove the exception from the property on the assessment roll for Hyper link to Michigan Legislature for bill contents. ectname=2013-sb of 138 1

55 7 YEAR ANNUAL TAX COLLECTION COMPARISON Property Taxable Value for Fiscal Years 2013/14 $ 897,618, /13 $ 881,084, /12 $ 881,499, /11 $ 894,000, /10 $ 990,687, /09 $1,034,487, /08 $1,041,905,999 Property Taxes Billed (excluding special accounts and DNR parcels) 2013/14 $26,475,384 (13 is 10.91% smaller than 2007) 2012/13 $25,849,436 (12 is 13.01% smaller than 2007) 2011/12 $26,514, /11 $26,556, /10 $29,451, /09 $29,446, /08 $29,716,911 Delinquency percentage 2013/14 Collection in process 2012/ % 2011/ % 2010/ % 2009/ % 2008/ % 2007/ % 53 of 138 1

56 CHART 5 PROPERTY TAX ROLL FOR THE PAST 7 YEARS ( is 10.9% less compared to ) $35,000, $30,000, $25,000, $20,000, $15,000, $10,000, $5,000, $ $29,716, $29,446, $29,451, $26,556, $26,514, $25,849, $26,481,672 Non-Township Enitities Township Office Township Fire Township Police Township Parks and Senior Center Township Library Township Special Assessments 54 of 138

57 11/25/ :36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** REAL PROPERTY *** PARCEL COUNT TAXABLE VALUE 874,696,487 ASSESSED VALUE 938,099,768 SEV VALUE 938,099,768 PRE/MBT TAXABLE 742,412,935 NON PRE/MBT TAXABLE 132,283,552 Page: 1/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ADMIN FEE 253, COUNTY 3,458, LOCAL 4,133, SCHOOL 8,939, STATE TAX 5,248, INT SCHOOL 2,130, LIBRARY 88, SPECIALS 1,398, TOTALS 25,651, TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED (S) STATE ED TAX 9, ,696, ,248, (S) COUNTY ALLOCATED 9, ,696, ,964, (S) BR SCHOOL OPER ,354, , (S) BR SCH OPER VOTE ,354, , (S) LIVINGSTON ISD 1, ,652, , (W) TOWNSHIP ALLOC 9, ,696, , (W) TOWNSHIP POLICE 9, ,696, ,312, (W) TOWNSHIP FIRE 9, ,696, , (W) VOTED FIRE BOND 9, ,696, , (W) TOWNSHIP LIBRARY 9, ,696, , (W) COUNTY AMBULANCE 9, ,696, , (W) HCMA - PARKS 9, ,696, , (W) LIVINGSTON ISD 7, ,069,223 ***** 1,586, (W) BR SCHOOL DEBT 1, ,163, , (W) TOWNSHIP REC 9, ,696, , (W) VETERANS RELIEF 9, ,696, , (W) BR SCH DEBT ,356, , (W) PI SCH DEBT ,356, , (W) PI SCHOOL OPER 1, ,484, ,042, (W) PI SCHOOL DEBT 7, ,069, ,126, (W) BR SCH DEBT , (W) WASHTENAW ISD ,975, , (W) DE SCHOOL OPER 154 6,444, , (W) DE SCHOOL DEBT ,975, , (W) DE LIBRARY OPER ,975, , (W) DE LIBRARY DEBT ,975, , (*) X0015, PAST DUE (N/A) 233, (*) X2065, TOWRPINER 17 0 (N/A) 14, (*) X13029, PINE LAK 30 0 (N/A) 1, (*) X2016, CONTRACT 18 0 (N/A) 13, (*) X2056, CONSAD (N/A) 32, (*) X2062, CONSAD01R 29 0 (N/A) 36, (*) XM1303, KNOLLWOO 37 0 (N/A) 1, (*) X3770, RI-CE-LA (N/A) 23, (*) X3930, WINANS DR 55 0 (N/A) 4, (*) X3008, COMM DR R 11 0 (N/A) 3, (*) X2053, RUSH LAKE (N/A) 225, (*) X3152, KINGSTON 29 0 (N/A) 9, (*) X2112, CONSAD (N/A) 6, (*) X2054, ONEID/M (N/A) 24, (*) X2002, STRAWBERR (N/A) 225, (*) X0002, RIV/FERN 10 0 (N/A) 4, (*) X2133, O&M SEWER 1 0 (N/A) (*) X3119, HURONRIVE 62 0 (N/A) 17, (*) X2055, GALATIAN 6 0 (N/A) 5, (*) X2064, BUCKLAKER (N/A) 83, (*) X2132, SEWER AR 1 0 (N/A) (*) X2115, CONSAD06P 1 0 (N/A) (*) X13017, HURON OA 14 0 (N/A) (*) X2565, WATERPHAS 34 0 (N/A) 120, (*) X2574, LCWA 5 0 (N/A) (*) X3780, CAMPBELL 13 0 (N/A) 2, (*) X3633, SCOTT RD 11 0 (N/A) 1, (*) X3800, EDGE/BUR (N/A) 1, of 138

58 11/25/ :36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels Page: 2/7 DB: Hamburg Twp 2013 (*) X3093, BUHL DR (N/A) (*) X3129, INDIANOLA (N/A) 36, (*) X3142, MIDLAND D 1 0 (N/A) 1, (*) X3139, DOWNING D 31 0 (N/A) 1, (*) X3137, DOWNING D 22 0 (N/A) 6, (*) X3634, RUST/LKP 19 0 (N/A) 2, (*) X2063, WHTCORGAR (N/A) 158, (*) X2066, MARYANNRE 12 0 (N/A) 9, (*) X3009, CRYSTAL D 97 0 (N/A) 3, (*) X015PL, PBLASWA (N/A) 18, (*) XL1101, PORTAGE (N/A) 16, (*) XL1303, PORTAGE (N/A) 6, (*) X2057, MUMFORD P 19 0 (N/A) 5, (*) X0004, MUMFORD L 76 0 (N/A) 1, (*) X2393, TAMARACK 43 0 (N/A) 32, (*) X3012, NOR/PEAR 16 0 (N/A) 1, (S) ADMIN FEE 87, (W) ADMIN FEE 166, (S) TOTALS 8,873, (W) TOTALS 16,777, GRAND TOTALS 25,651, of 138

59 11/25/ :36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** PERSONAL PROPERTY *** PARCEL COUNT 294 TAXABLE VALUE 22,482,688 ASSESSED VALUE 22,482,688 SEV VALUE 22,482,688 PRE/MBT TAXABLE 9,895,478 NON PRE/MBT TAXABLE 12,587,210 Page: 3/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ADMIN FEE 8, COUNTY 88, LOCAL 106, SCHOOL 437, STATE TAX 116, INT SCHOOL 54, LIBRARY 1, TOTALS 813, TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED (S) STATE ED TAX ,396,528 ***** 116, (S) COUNTY ALLOCATED ,482, , (S) BR SCHOOL OPER 18 1,173,890 ***** 19, (S) BR SCH OPER VOTE 18 1,173,890 ***** 2, (S) LIVINGSTON ISD 18 1,236, , (W) TOWNSHIP ALLOC ,482, , (W) TOWNSHIP POLICE ,482, , (W) TOWNSHIP FIRE ,482, , (W) VOTED FIRE BOND ,482, , (W) TOWNSHIP LIBRARY ,482, , (W) COUNTY AMBULANCE ,482, , (W) HCMA - PARKS ,482, , (W) LIVINGSTON ISD ,230,228 ***** 47, (W) BR SCHOOL DEBT 17 1,236, , (W) TOWNSHIP REC ,482, , (W) VETERANS RELIEF ,482, , (W) BR SCH DEBT (W) PI SCH DEBT (W) PI SCHOOL OPER ,409,990 ***** 227, (W) PI SCHOOL DEBT ,230, , (W) WASHTENAW ISD 6 1,015, , (W) DE SCHOOL OPER 6 1,003,330 ***** 18, (W) DE SCHOOL DEBT 6 1,015, , (W) DE LIBRARY OPER 6 1,015, , (W) DE LIBRARY DEBT 6 1,015, (S) ADMIN FEE 2, (W) ADMIN FEE 5, (S) TOTALS 219, (W) TOTALS 593, GRAND TOTALS 813, of 138

60 11/25/ :36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** EXEMPT PROPERTY *** PARCEL COUNT 343 TAXABLE VALUE 0 ASSESSED VALUE 0 SEV VALUE 0 PRE/MBT TAXABLE 0 NON PRE/MBT TAXABLE 0 Page: 4/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ADMIN FEE SPECIALS 1, TOTALS 1, TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED (*) X2064, BUCKLAKER 2 0 (N/A) 1, (*) XL1303, PORTAGE 5 0 (N/A) (*) X0004, MUMFORD L 2 0 (N/A) (W) ADMIN FEE (W) TOTALS 1, GRAND TOTALS 1, of 138

61 11/25/ :36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** BUILDINGS ON LEASED LAND *** PARCEL COUNT 349 TAXABLE VALUE 414,169 ASSESSED VALUE 421,620 SEV VALUE 421,620 PRE/MBT TAXABLE 117,885 NON PRE/MBT TAXABLE 296,284 Page: 5/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ADMIN FEE COUNTY 1, LOCAL 1, SCHOOL 8, STATE TAX 2, INT SCHOOL TOTALS 15, TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED (S) STATE ED TAX , , (S) COUNTY ALLOCATED , , (W) TOWNSHIP ALLOC , (W) TOWNSHIP POLICE , (W) TOWNSHIP FIRE , (W) VOTED FIRE BOND , (W) TOWNSHIP LIBRARY , (W) COUNTY AMBULANCE , (W) HCMA - PARKS , (W) LIVINGSTON ISD , (W) TOWNSHIP REC , (W) VETERANS RELIEF , (W) PI SCHOOL OPER , , (W) PI SCHOOL DEBT , , (S) ADMIN FEE (W) ADMIN FEE (S) TOTALS 3, (W) TOTALS 11, GRAND TOTALS 15, of 138

62 11/25/ :36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** GRAND TOTALS *** PARCEL COUNT TAXABLE VALUE 897,593,344 ASSESSED VALUE 961,004,076 SEV VALUE 961,004,076 PRE/MBT TAXABLE 752,426,298 NON PRE/MBT TAXABLE 145,167,046 Page: 6/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ADMIN FEE 262, COUNTY 3,549, LOCAL 4,242, SCHOOL 9,385, STATE TAX 5,367, INT SCHOOL 2,185, LIBRARY 90, SPECIALS 1,400, TOTALS 26,481, TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED (S) STATE ED TAX 10, ,507,184 ***** 5,367, (S) COUNTY ALLOCATED 10, ,593, ,042, (S) BR SCHOOL OPER ,528,806 ***** 231, (S) BR SCH OPER VOTE ,528,806 ***** 29, (S) LIVINGSTON ISD 1, ,888, , (W) TOWNSHIP ALLOC 10, ,593, , (W) TOWNSHIP POLICE 10, ,593, ,346, (W) TOWNSHIP FIRE 10, ,593, , (W) VOTED FIRE BOND 10, ,593, , (W) TOWNSHIP LIBRARY 10, ,593, , (W) COUNTY AMBULANCE 10, ,593, , (W) HCMA - PARKS 10, ,593, , (W) LIVINGSTON ISD 8, ,713,620 ***** 1,634, (W) BR SCHOOL DEBT 1, ,400, , (W) TOWNSHIP REC 10, ,593, , (W) VETERANS RELIEF 10, ,593, , (W) BR SCH DEBT ,356, , (W) PI SCH DEBT ,356, , (W) PI SCHOOL OPER 2, ,190,425 ***** 2,275, (W) PI SCHOOL DEBT 8, ,713, ,282, (W) BR SCH DEBT , (W) WASHTENAW ISD ,990, , (W) DE SCHOOL OPER 160 7,447,815 ***** 134, (W) DE SCHOOL DEBT ,990, , (W) DE LIBRARY OPER ,990, , (W) DE LIBRARY DEBT ,990, , (*) X0015, PAST DUE (N/A) 233, (*) X2065, TOWRPINER 17 0 (N/A) 14, (*) X13029, PINE LAK 30 0 (N/A) 1, (*) X2016, CONTRACT 18 0 (N/A) 13, (*) X2056, CONSAD (N/A) 32, (*) X2062, CONSAD01R 29 0 (N/A) 36, (*) XM1303, KNOLLWOO 37 0 (N/A) 1, (*) X3770, RI-CE-LA (N/A) 23, (*) X3930, WINANS DR 55 0 (N/A) 4, (*) X3008, COMM DR R 11 0 (N/A) 3, (*) X2053, RUSH LAKE (N/A) 225, (*) X3152, KINGSTON 29 0 (N/A) 9, (*) X2112, CONSAD (N/A) 6, (*) X2054, ONEID/M (N/A) 24, (*) X2002, STRAWBERR (N/A) 225, (*) X0002, RIV/FERN 10 0 (N/A) 4, (*) X2133, O&M SEWER 1 0 (N/A) (*) X3119, HURONRIVE 62 0 (N/A) 17, (*) X2055, GALATIAN 6 0 (N/A) 5, (*) X2064, BUCKLAKER (N/A) 85, (*) X2132, SEWER AR 1 0 (N/A) (*) X2115, CONSAD06P 1 0 (N/A) (*) X13017, HURON OA 14 0 (N/A) (*) X2565, WATERPHAS 34 0 (N/A) 120, (*) X2574, LCWA 5 0 (N/A) (*) X3780, CAMPBELL 13 0 (N/A) 2, (*) X3633, SCOTT RD 11 0 (N/A) 1, (*) X3800, EDGE/BUR (N/A) 1, of 138

63 11/25/ :36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels Page: 7/7 DB: Hamburg Twp 2013 (*) X3093, BUHL DR (N/A) (*) X3129, INDIANOLA (N/A) 36, (*) X3142, MIDLAND D 1 0 (N/A) 1, (*) X3139, DOWNING D 31 0 (N/A) 1, (*) X3137, DOWNING D 22 0 (N/A) 6, (*) X3634, RUST/LKP 19 0 (N/A) 2, (*) X2063, WHTCORGAR (N/A) 158, (*) X2066, MARYANNRE 12 0 (N/A) 9, (*) X3009, CRYSTAL D 97 0 (N/A) 3, (*) X015PL, PBLASWA (N/A) 18, (*) XL1101, PORTAGE (N/A) 16, (*) XL1303, PORTAGE (N/A) 6, (*) X2057, MUMFORD P 19 0 (N/A) 5, (*) X0004, MUMFORD L 78 0 (N/A) 1, (*) X2393, TAMARACK 43 0 (N/A) 32, (*) X3012, NOR/PEAR 16 0 (N/A) 1, (S) ADMIN FEE 90, (W) ADMIN FEE 172, (S) TOTALS 9,096, (W) TOTALS 17,385, GRAND TOTALS 26,481, of 138

64 HAMBURG TOWNSHIP MILLAGE BREAKDOWN MILLAGE PINCKNEY BRIGHTON DEXTER LEVY HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME TOWNSHIP Allocated Police - voted Fire - voted Library Voted Fire Bond Township Rec TOTAL COUNTY Allocated-General Operations Ambulance Parks (HCMA) - voted Vets Millage TOTAL PINCKNEY COMM. SCHOOLS Operating Debt Debt TOTAL BRIGHTON AREA SCHOOLS Operating Debt Debt TOTAL HOWELL PUBLIC SCHOOLS Debt voted TOTAL DEXTER COMMUNITY SCH. Operating Debt TOTAL PINCK/BRTN ' PINCK/BRTN ' HOWELL/PINCK PINCK/BRTN ' State Education Tax-TOTAL Livingston I.S.D TOTAL Dexter Library Dexter Library-Debt Howell Library Washtenaw I.S.D TOTAL TOTAL ALL RATES summer-h summer-n summer-h summer-n summer-h summer-n summer-h summer-n summer-h summer-n summer-h summer-n summer-h summer-n winter-h winter-n winter-h winter-n winter-h winter-n winter-h winter-n winter-h winter-n winter-h winter-n winter-h winter-n PINCKNEY BRIGHTON DEXTER PINCK/BRTN PINCK/BRTN HOWELL/PINCK PINCK/BRTN of 138

65 RESOLUTION HAMBURG TOWNSHIP 2013 TAX LEVIES At a regular meeting of the Hamburg Township Board of Trustees, held at the Hamburg Township Hall located at Merrill Road, Hamburg Township, Livingston County, Michigan on Tuesday, October 1, 2013 beginning at 2:30 p.m., there were: PRESENT: ABSENT: Resolution moved by, and supported by to adopt the following: NOW THEREFORE BE IT RESOLVED, that the Hamburg Township Board hereby authorizes the Levy of Mills on the 2013 taxes, broken down as follows: Allocated Operating Police Fund Fire Fund Library Parks Fund Fire Bond TOTAL:.8442 mills mills mills.4418 mills.2500 mills.6904 mills mills BE IT FURTHER RESOLVED, that the following amounts are levied to be included on the December 2013 tax bills for Special Assessment Districts in the Township: ROAD MAINTENANCE DISTRICTS 3780 Campbell Drive $2, Community Drive 3, Crystal Drive/Crystal Beach 3, Downing Drive 1, Edgelake/Burton Drives 1, Kingston Drive 9, Norene-Peary 1, Rustic/Lakepointe Drives 2, Scott Drive 1, Riverside/Century/Lagoon Drives 23, Winans Drive 4, Sub Total $55, STREET LIGHTING DISTRICTS 0004 Mumford Park $1, Sub Total $1, of 138

66 SEWER ASSESSMENTS 2002 Strawberry Lake $225, Contract S.A.D.s 13, Rush Lake 225, Oneida/M-36 24, Galatian 5, Contract S.A.D (2004) 32, Contract S.A.D , Contract S.A.D , Contract S.A.D Purcell Contract S.A.D Minke 1, Whitewood/Cornwell/Gallagher 158, Buck Lake 85, Towering Pines 14, Mary Ann Drive 9, Tamarack Lake 32, Water Phase , Sub Total $993, DELINQUENT SEWER OPERATION/MAINTENANCE 015 Hamburg Village $12, Ore Lake 36, Portage Lake 18, Strawberry Lake 115, Winans Lake 8, Outside Established Districts 48, Riverview/Fernlands 13, Sub Total $252, ROAD IMPROVEMENTS 3093 Buhl Drive Road Improvement $ Huron River Highlands Road Improvement 17, Indianola/Gallagher Area Road Improvement 36, Downing Drive Road Improvement 6, Sub Total $60, DRAIN ASSESSMENT PROPERTIES TOWNSHIP XL1101 Portage & Baseline Lakes Debt $16, $0.00 X13017 Huron Oaks XM1303 Knollwood Hills 1, X13029 Pine Lake 1, XL1303 Portage-Baseline Lake Level 6, Sub Total $25, $1, CANAL DREDGING 2057 Mumford Park $5, Sub Total $5, DELINQUENT SEWER CONNECTIONS Riverview/Fernlands $4, Sub Total $4, MISC. 64 of 138

67 2105 Bond Series 2004 S.A.D. Overruns $ Sewer A/R O & M Sewer A/R X2574 LCWA Delinquent UB Bills Sub Total $1, GRAND TOTAL $25, $1,376, A roll call vote was taken as follows: AYES: NAYS: ABSENT: RESOLUTION DECLARED. CERTIFICATION I, JAMES A. NEILSON, being the duly elected Clerk of the Township of Hamburg, County of Livingston, State of Michigan, do hereby certify that (1) the foregoing to be a true and complete copy of a Resolution duly adopted by the Township Board, and the vote taken thereon, at the meeting described in the introductory paragraph, at which a quorum was present and remained throughout; (2) the original of such resolution is on file in the records in my office; (3) the meeting was conducted, and public notice thereof was given, pursuant to and in full compliance with the Open Meetings Act (Act No. 267, Public Acts of Michigan, 1976, as amended) and (4) minutes of such meeting were kept and have been or will be made available as required thereby. James A. Neilson, Clerk Hamburg Township Merrill Road P.O. Box 157 Hamburg, MI Dated: October 1, of 138

68 H A M B U R G T O W N S H I P Winter 2013 Taxes Special Assessment Payment Detail ALL CONTRACT S.A.D. s Dollar Amounts TAMARACK LAKE SEWER x2393 Dollar Amounts Levy Amount Vary % Levy Amount WATER PHASE 1 Principal Portion Vary 2013 is payment #17 Principal Portion Interest Portion Vary Interest Portion GALATIAN x2055 WHITE / CORN / GALL SEWER x Levy Amount % Levy Amount is payment #10 Principal Amount is payment #13 Principal Portion Interest Amount Interest Portion RUSH LAKE x2053 MUMFORD PK DREDGE x Levy Amount Levy Amount is payment #10 Principal Portion is payment #10 Principal Portion Interest Portion Interest Portion BUCK LAKE SEWER x2064 TOWERING PINES SEWER x % Levy Amount % Levy Amount is payment # 13 Principal Portion is payment #13 Principal Portion Interest Portion Interest Portion ONEIDA/M-36 x2054 MARY ANN DR SEWER x Levy Amount % Levy Amount is payment #10 Principal Amount is payment #13 Principal Portion Interest Amount Interest Portion STRAWBERRY / ZUKE SEWER x % Levy Amount is payment #20 Principal Portion Interest Portion of 138

69 H A M B U R G T O W N S H I P Winter 2013 Taxes Special Assessment Payment Detail BUHL DR. RD IMP Dollar Amounts HURON RIVER RD IMP X3119 Dollar Amounts X3093 Levy Amount Vary % Levy Amount is payment #8 Principal Portion Interest Portion SHANG RI LA RD.IMP X3121 DOWNING DR. RD. IMP X3790 PAID IN FULL % Levy Amount is payment #4 Principal Portion Interest Portion INDIANOLA/ GALLACHER RD. IMP X Levy Amount is payment #4 Principal Portion Interest Portion of 138

70 Act No. 153 Public Acts of 2013 Approved by the Governor November 5, 2013 Filed with the Secretary of State November 5, 2013 EFFECTIVE DATE: November 5, 2013 STATE OF MICHIGAN 97TH LEGISLATURE REGULAR SESSION OF 2013 Introduced by Senators Brandenburg, Robertson, Caswell, Proos, Marleau, Colbeck and Booher ENROLLED SENATE BILL No. 489 AN ACT to amend 1893 PA 206, entitled An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts, by amending sections 9o, 19, 21, 22, 30, and 53b (MCL 211.9o, , , , , and b), section 9o as added by 2012 PA 402, section 19 as amended by 2002 PA 267, sections 21 and 22 as amended by 1996 PA 126, section 30 as amended by 2003 PA 194, and section 53b as amended by 2010 PA 24. The People of the State of Michigan enact: Sec. 9o. (1) Beginning December 31, 2013, eligible personal property for which an exemption has been properly claimed under this section is exempt from the collection of taxes under this act. (2) An owner of eligible personal property shall claim the exemption under this section by annually filing an affidavit with the local tax collecting unit in which the eligible personal property is located not later than February 10 in each tax year. The affidavit shall be in a form prescribed by the state tax commission and shall include any address where any property owned by, leased to, or in the possession of that owner or a related entity is located within that local tax collecting unit. The affidavit shall require the owner to attest that the combined true cash value of all industrial personal property and commercial personal property in that local tax collecting unit owned by, leased to, or in the possession of that owner or a related entity on December 31 of the immediately preceding year is less than $80, (3) If an affidavit claiming the exemption under this section is filed as provided in subsection (2), the owner of that eligible personal property is not required to also file a statement under section 19 in that tax year. (4) A person who claims an exemption for eligible personal property under this section shall maintain books and records and shall provide access to those books and records as provided in section 22. (5) If the assessor of the local tax collecting unit believes that personal property for which an affidavit claiming an exemption is filed under subsection (2) is not eligible personal property, the assessor may deny that claim for exemption by notifying the person that filed the affidavit in writing of the reason for the denial and advising the person that the denial may be appealed to the board of review under section 30 or 53b during that tax year. The assessor may deny a claim for exemption for the current year and for the 3 immediately preceding calendar years. If the assessor denies a ESB of 138 (57)

71 claim for exemption, the assessor shall remove the exemption of that personal property and, if the tax roll is in the local tax collecting unit s possession, amend the tax roll to reflect the denial and the local treasurer shall within 30 days of the date of the denial issue a corrected tax bill for any additional taxes with interest at the rate of 1% per month or fraction of a month and penalties computed from the date the taxes were last payable without interest or penalty. If the tax roll is in the county treasurer s possession, the tax roll shall be amended to reflect the denial and the county treasurer shall within 30 days of the date of the denial prepare and submit a supplemental tax bill for any additional taxes, together with interest at the rate of 1% per month or fraction of a month and penalties computed from the date the taxes were last payable without interest or penalty. Interest on any tax set forth in a corrected or supplemental tax bill shall again begin to accrue 60 days after the date the corrected or supplemental tax bill is issued at the rate of 1% per month or fraction of a month. Taxes levied in a corrected or supplemental tax bill shall be returned as delinquent on the March 1 in the year immediately succeeding the year in which the corrected or supplemental tax bill is issued. (6) If a person fraudulently claims an exemption for personal property under this section, that person is subject to the penalties provided for in section 21(2). (7) For 2014 only, if an owner of eligible personal property did not timely file an affidavit to claim the exemption under this section, that owner may file an appeal with the March 2014 board of review to claim the exemption. (8) As used in this section: (a) Commercial personal property means personal property that is classified as commercial personal property under section 34c or would be classified as commercial personal property under section 34c if not exempt from the collection of taxes under this act under this section or section 9m or 9n. (b) Control, controlled by, and under common control with mean the possession of the power to direct or cause the direction of the management and policies of a related entity, directly or indirectly, whether derived from a management position, official office, or corporate office held by an individual; by an ownership interest, beneficial interest, or equitable interest; or by contractual agreement or other similar arrangement. There is a rebuttable presumption that control exists if any person, directly or indirectly, owns, controls, or holds the power to vote, directly or by proxy, 10% or more of the ownership interest of any other person or has contributed more than 10% of the capital of the other person. Indirect ownership includes ownership through attribution or through 1 or more intermediary entities. (c) Eligible personal property means property that meets all of the following conditions: (i) Is industrial personal property or commercial personal property. (ii) The combined true cash value of all industrial personal property and commercial personal property in that local tax collecting unit owned by, leased to, or in the possession of the person claiming an exemption under this section or a related entity on December 31 of the immediately preceding year is less than $80, (iii) Is not leased to or used by a person that previously owned the property or a person that, directly or indirectly, controls, is controlled by, or is under common control with the person that previously owned the property. (d) Industrial personal property means personal property that is classified as industrial personal property under section 34c or would be classified as industrial personal property under section 34c if not exempt from the collection of taxes under this act under this section or section 9m or 9n. (e) Person means an individual, partnership, corporation, association, limited liability company, or any other legal entity. (f) Related entity means a person that, directly or indirectly, controls, is controlled by, or is under common control with the person claiming an exemption under this section. Sec. 19. (1) A supervisor or other assessing officer, as soon as possible after entering upon the duties of his or her office or as required under the provisions of any charter that makes special provisions for the assessment of property, shall ascertain the taxable property in his or her assessing district, the person to whom it should be assessed, and that person s residence. (2) Except as otherwise provided in section 9m, 9n, or 9o, the supervisor or other assessing officer shall require any person whom he or she believes has personal property in their possession to make a statement of all the personal property of that person whether owned by that person or held for the use of another to be completed and delivered to the supervisor or assessor on or before February 20 of each year. A notice the supervisor or other assessing officer provides regarding that statement shall also do all of the following: (a) Notify the person to whom such notice is given of the exemptions available under sections 9m, 9n, and 9o. (b) Explain where information about those exemptions, the forms and requirements for claiming those exemptions, and the forms for the statement otherwise required under this section are available. (c) Be sent or delivered by not later than January 10 of each year. 2 ESB of 138

72 (3) If a supervisor, an assessing officer, a county tax or equalization department provided for in section 34, or the state tax commission considers it necessary to require from any person a statement of real property assessable to that person, it shall notify the person, and that person shall submit the statement. (4) A local tax collecting unit may provide for the electronic filing of the statement required under subsection (2) or (3). (5) A statement under subsection (2) or (3) shall be in a form prescribed by the state tax commission. If a local tax collecting unit has provided for electronic filing of the statement under subsection (4), the filing format shall be prescribed by the state tax commission. The state tax commission shall not prescribe more than 1 format for electronically filing a statement under subsection (2) or more than 1 format for electronically filing a statement under subsection (3). (6) A statement under subsection (2) or (3) shall be signed manually, by facsimile, or electronically. A supervisor or assessor shall not require that a statement required under subsection (2) or (3) be filed before February 20 of each year. (7) A supervisor or assessor shall not accept a statement under subsection (2) or (3) as final or sufficient if that statement is not in the proper form or does not contain a manual, facsimile, or electronic signature. A supervisor or assessor shall preserve a statement that is not in the proper form or is not signed as in other cases, and that statement may be used to make the assessment and as evidence in any proceeding regarding the assessment of the person furnishing that statement. (8) An electronic or facsimile signature shall be accepted by a local tax collecting unit using a procedure prescribed by the state tax commission. (9) A statement under subsection (2) for 2015 shall include a schedule of when any personal property included in the statement will become eligible for exemption under section 9m or 9n. Sec. 21. (1) If a person, member of a firm, or officer of a corporation willfully neglects or refuses to make out and deliver a statement required under section 19 or falsely answers or refuses to answer questions concerning his or her property or property under his or her control as required under this act, that person is guilty of a misdemeanor punishable by imprisonment in the county jail for not less than 30 days or more than 6 months or by a fine of not less than $ or more than $1,000.00, or both. If a supervisor, assessing officer, or member of the state tax commission is satisfied that a person is liable under this subsection, he or she shall report the case to the prosecuting attorney of the county in which the property is located. (2) If a person fraudulently claims an exemption for personal property under section 9m, 9n, or 9o, that person is guilty of a misdemeanor punishable by imprisonment in the county jail for not less than 30 days or more than 6 months or by a fine of not less than $ or more than $2,500.00, or both. If the assessor for the local tax collecting unit is satisfied that a person is liable under this subsection, he or she shall report the case to the prosecuting attorney of the county in which the personal property is located. Sec. 22. (1) If a supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department is satisfied that a statement required under section 19 is incorrect, or if a statement required under section 19 cannot be obtained from the person, firm, or corporation whose property is assessed, a supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department may examine, under oath to be administered by the supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department, any person he or she believes has knowledge of the amount or value of any property owned, held, or controlled by the person neglecting, refusing, or omitting to be examined or to furnish the statement required under section 19. (2) A person who files an affidavit claiming an exemption for personal property under section 9o shall maintain adequate books and records relating to the description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of all industrial personal property and commercial personal property owned by, leased by, or in the possession of that person or a related entity for 4 years after filing an affidavit claiming the exemption. A person who files an affidavit claiming an exemption for personal property under section 9o shall provide access to the books and records relating to the description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of all industrial personal property and commercial personal property owned by, leased by, or in the possession of that person or a related entity if requested by the assessor of the local tax collecting unit, county equalization department, or department of treasury for 4 years immediately succeeding the year in which that person files an affidavit claiming the exemption. (3) A person who files an affidavit claiming an exemption for personal property under section 9m or 9n shall maintain adequate books and records relating to the description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of that personal property; the customary industrial use for that personal property; and the asset classification grouping of that personal property as applied in mass appraisal techniques for assessing purposes until that personal property is no longer eligible for exemption under section 9m or 9n. A person who claims an exemption for personal property under section 9m or 9n shall provide access to the books and records relating to the description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of that personal property; the customary industrial use for that personal property; and the asset classification grouping of that personal property as applied in mass appraisal techniques for assessing purposes if requested by the assessor of the local tax collecting unit, county equalization department, or department of treasury in any year in which that person claims an exemption for that personal property under section 9m or 9n. ESB of 138 3

73 (4) The assessor of a local tax collecting unit shall preserve all affidavits claiming an exemption for personal property filed under sections 9m, 9n, and 9o for not less than 4 years after completion of the assessment roll for which the affidavits are filed. (5) A supervisor or assessing officer is authorized to assess to a person, firm, or corporation subject to assessment the amount of real and personal property the supervisor or assessing officer considers reasonable and just. Sec. 30. (1) Except as otherwise provided in subsection (2), the board of review shall meet on the second Monday in March. (2) The governing body of the city or township may authorize, by adoption of an ordinance or resolution, alternative starting dates in March when the board of review shall initially meet, which alternative starting dates shall be the Tuesday or Wednesday following the second Monday of March. (3) The first meeting of the board of review shall start not earlier than 9 a.m. and not later than 3 p.m. and last for not less than 6 hours. The board of review shall also meet for not less than 6 hours during the remainder of that week. Persons or their agents who have appeared to file a protest before the board of review at a scheduled meeting or at a scheduled appointment shall be afforded an opportunity to be heard by the board of review. The board of review shall schedule a final meeting after the board of review makes a change in the assessed value or tentative taxable value of property, adds property to the assessment roll, or exempts personal property under section 9m, 9n, or 9o and removes it from the assessment roll. The board of review shall hold at least 3 hours of its required sessions for review of assessment rolls during the week of the second Monday in March after 6 p.m. (4) A board of review shall meet a total of at least 12 hours during the week beginning the second Monday in March to hear protests. At the request of a person whose property is assessed on the assessment roll or of his or her agent, and if sufficient cause is shown, the board of review shall correct the assessed value or tentative taxable value of the property in a manner that will make the valuation of the property relatively just and proper under this act. For the appeal of a denial of a claim of exemption for personal property under section 9m, 9n, or 9o, or for an appeal under section 9o(7), if an exemption is approved, the board of review shall remove the personal property from the assessment roll. The board of review may examine under oath the person making the application, or any other person concerning the matter. A member of the board of review may administer the oath. A nonresident taxpayer may file his or her appearance, protest, and papers in support of the protest by letter, and his or her personal appearance is not required. The board of review, on its own motion, may change assessed values or tentative taxable values or add to the roll property omitted from the roll that is liable to assessment if the person who is assessed for the altered valuation or for the omitted property is promptly notified and granted an opportunity to file objections to the change at the meeting or at a subsequent meeting. An objection to a change in assessed value or tentative taxable value or to the addition of property to the tax roll shall be promptly heard and determined. Each person who makes a request, protest, or application to the board of review for the correction of the assessed value or tentative taxable value of the person s property or for the exemption of that person s personal property under section 9m, 9n, or 9o shall be notified in writing, not later than the first Monday in June, of the board of review s action on the request, protest, or application, of the state equalized valuation or tentative taxable value of the property, and of information regarding the right of further appeal to the tax tribunal. Information regarding the right of further appeal to the tax tribunal shall include, but is not limited to, a statement of the right to appeal to the tax tribunal, the address of the tax tribunal, and the final date for filing an appeal with the tax tribunal. (5) If an exemption for personal property under section 9m, 9n, or 9o is approved, the board of review shall file an affidavit with the proper officials involved in the assessment and collection of taxes and all affected official records shall be corrected. If the board of review does not approve an exemption under section 9m, 9n, or 9o, the person claiming the exemption for that personal property may appeal that decision in writing to the Michigan tax tribunal. A correction under this subsection that approves an exemption under section 9o may be made for the year in which the appeal was filed and the immediately preceding 3 tax years. A correction under this subsection that approves an exemption under section 9m or 9n may be made only for the year in which the appeal was filed. (6) After the board of review completes the review of the assessment roll, a majority of the board of review shall indorse the roll and sign a statement to the effect that the roll is the assessment roll for the year in which it has been prepared and approved by the board of review. (7) The completed assessment roll shall be delivered by the appropriate assessing officer to the county equalization director not later than the tenth day after the adjournment of the board of review, or the Wednesday following the first Monday in April, whichever date occurs first. (8) The governing body of the township or city may authorize, by adoption of an ordinance or resolution, a resident taxpayer to file his or her protest before the board of review by letter without a personal appearance by the taxpayer or his or her agent. If that ordinance or resolution is adopted, the township or city shall include a statement notifying taxpayers of this option in each assessment notice under section 24c and on each notice or publication of the meeting of the board of review. 4 ESB of 138

74 Sec. 53b. (1) If there has been a qualified error, the qualified error shall be verified by the local assessing officer and approved by the board of review. Except as otherwise provided in subsection (9), the board of review shall meet for the purposes of this section on Tuesday following the second Monday in December and on Tuesday following the third Monday in July. If approved, the board of review shall file an affidavit within 30 days relative to the qualified error with the proper officials and all affected official records shall be corrected. If the qualified error results in an overpayment or underpayment, the rebate, including any interest paid, shall be made to the taxpayer or the taxpayer shall be notified and payment made within 30 days of the notice. A rebate shall be without interest. The treasurer in possession of the appropriate tax roll may deduct the rebate from the appropriate tax collecting unit s subsequent distribution of taxes. The treasurer in possession of the appropriate tax roll shall bill to the appropriate tax collecting unit the tax collecting unit s share of taxes rebated. Except as otherwise provided in subsections (6) and (8) and section 27a(4), a correction under this subsection may be made for the current year and the immediately preceding year only. (2) Action pursuant to subsection (1) may be initiated by the taxpayer or the assessing officer. (3) The board of review meeting in July and December shall meet only for the purpose described in subsection (1) and to hear appeals provided for in sections 7u, 7cc, 7ee, 7jj, 9m, 9n, and 9o. If an exemption under section 7u is approved, the board of review shall file an affidavit with the proper officials involved in the assessment and collection of taxes and all affected official records shall be corrected. If an appeal under section 7cc, 7ee, 7jj, 9m, 9n, or 9o results in a determination that an overpayment has been made, the board of review shall file an affidavit and a rebate shall be made at the times and in the manner provided in subsection (1). Except as otherwise provided in sections 7cc, 7ee, 7jj, and 9o, a correction under this subsection shall be made for the year in which the appeal is made only. If the board of review approves an exemption or provides a rebate for property under section 7cc, 7ee, or 7jj as provided in this subsection, the board of review shall require the owner to execute the affidavit provided for in section 7cc, 7ee, or 7jj and shall forward a copy of any section 7cc affidavits to the department of treasury. (4) If an exemption under section 7cc is approved by the board of review under this section, the provisions of section 7cc apply. If an exemption under section 7cc is not approved by the board of review under this section, the owner may appeal that decision in writing to the department of treasury within 35 days of the board of review s denial and the appeal shall be conducted as provided in section 7cc(8). (5) An owner or assessor may appeal a decision of the board of review under this section regarding an exemption under section 7ee or 7jj to the residential and small claims division of the Michigan tax tribunal. An owner is not required to pay the amount of tax in dispute in order to receive a final determination of the residential and small claims division of the Michigan tax tribunal. However, interest and penalties, if any, shall accrue and be computed based on interest and penalties that would have accrued from the date the taxes were originally levied as if there had not been an exemption. (6) A correction under this section that approves a principal residence exemption pursuant to section 7cc may be made for the year in which the appeal was filed and the 3 immediately preceding tax years. (7) For the appeal of a denial of a claim of exemption for personal property under section 9m, 9n, or 9o, if an exemption is approved, the board of review shall remove the personal property from the assessment roll. (8) If an exemption for personal property under section 9m, 9n, or 9o is approved, the board of review shall file an affidavit with the proper officials involved in the assessment and collection of taxes and all affected official records shall be corrected. If the board of review does not approve an exemption under section 9m, 9n, or 9o, the person claiming the exemption for that personal property may appeal that decision in writing to the Michigan tax tribunal. A correction under this subsection that approves an exemption under section 9o may be made for the year in which the appeal was filed and the immediately preceding 3 tax years. A correction under this subsection that approves an exemption under section 9m or 9n may be made only for the year in which the appeal was filed. (9) The governing body of the city or township may authorize, by adoption of an ordinance or resolution, 1 or more of the following alternative meeting dates for the purposes of this section: (a) An alternative meeting date during the week of the second Monday in December. (b) An alternative meeting date during the week of the third Monday in July. (10) As used in this section, qualified error means 1 or more of the following: (a) A clerical error relative to the correct assessment figures, the rate of taxation, or the mathematical computation relating to the assessing of taxes. (b) A mutual mistake of fact. (c) An adjustment under section 27a(4) or an exemption under section 7hh(3)(b). (d) An error of measurement or calculation of the physical dimensions or components of the real property being assessed. (e) An error of omission or inclusion of a part of the real property being assessed. (f) An error regarding the correct taxable status of the real property being assessed. ESB of 138 5

75 (g) An error made by the taxpayer in preparing the statement of assessable personal property under section 19. (h) An error made in the denial of a claim of exemption for personal property under section 9m, 9n, or 9o. This act is ordered to take immediate effect. Secretary of the Senate Clerk of the House of Representatives Approved Governor 6 ESB of 138

76 Legislative Analysis PERSONAL PROPERTY TAX EXEMPTIONS Senate Bills 489 & 490 Sponsor: Sen. Jack Brandenburg House Committee: Tax Policy Senate Committee: Finance Mary Ann Cleary, Director Phone: (517) Complete to A SUMMARY OF SENATE BILLS 489 & 490 AS PASSED BY THE SENATE Senate Bills 489 and 490 would make several "clean-up" amendments to the personal property tax exemptions enacted last session. Senate Bill 489 generally amends the process regarding the exemption provided to owners of industrial or commercial personal property with a combined taxable value of less than $40,000. Senate Bill 490 generally amends the process regarding the exemptions provided for eligible manufacturing personal property. Section 9o (Eligible Personal Property) Senate Bill 489 ** The act provides an exemption, beginning December 31, 2013, for commercial and industrial personal property if the combined taxable value of all such property owned by the taxpayer is less than $40,000 in a particular tax collecting unit, (This is known as "eligible personal property"). Senate Bill 489 provides, instead, an exemption for commercial and industrial personal property owned by taxpayer in a particular tax collecting unit if the true cash value of the property is less than $80,000. ** The act requires taxpayers claiming the exemption to file an affidavit with the local tax collecting unit and the Department of Treasury by February 20. The bill deletes the requirement that the affidavit be filed with the Department of Treasury, and moves the filing date to February 10. ** Under the act, the property subject to the exemption would have to be owned by, or under the control, of the owner. The bill provides that the property would have to be owned by, leased by, or in the possession of the owner or a related entity. ** The bill also provides that if the local assessor believes that the property for which the exemption is claimed is not eligible for the exemption, the assessor may deny the claim for exemption by notifying the taxpayer of the reasons for the denial and advising the taxpayer of the right to appeal the denial to the local Board of Review. The bill would permit the local assessor to deny the claim for exemption for the current tax year and any of the three immediately preceding years, and require the tax roll to be amended and revised tax notices be sent out reflecting the denial of the exemption. Analysis available at Page 1 of 7 74 of 138

77 Section 19 (Personal Property Statement) **The bill requires the local assessor or supervisor to notify personal property owners of the requirement to file a personal property statement. This notice would also have to include information on the exemptions available for qualified new personal property (Sec. 9m), qualified previously existing personal property (Sec. 9n), and eligible personal property (Sec. 9o). The bill requires this notice to be sent by January 10. (The act requires the statement to be submitted by February 20.) ** The bill also adds that the statement remitted by taxpayers for 2015 would have to include a schedule of when any personal property listed in the statement would be eligible for exemption as qualified new personal property (Sec. 9m) or qualified previously existing personal property (Sec. 9n). Section 21 (Fraudulent Claim for Exemption) ** The bill provides that if a person fraudulently claims an exemption for personal property under Sections 9m, 9n, or 9o, that person would be guilty of a misdemeanor punishable by imprisonment of 30 days to 6 months and/or a fine of $500 to $2,500. The assessor would have to report suspected fraudulent claims to the prosecuting attorney. Section 22 (Books and Records) ** The bill provides that a person filing a claim for an exemption as eligible personal property (Sec. 9o) would have to maintain adequate books and records relating to the description, the date of purchase or acquisition, purchase price or lease amount, or value of all industrial or commercial personal property for a period of four years. The person would have to make those records available to the local assessor, county equalization department, and the Department of Treasury for four years after the exemption is claimed. The bill also requires a person filing a claim for exemption as qualified new personal property (Sec. 9m) or qualified previously existing personal property (Sec. 9n) to maintain adequate books and records regarding the description, date of purchase or acquisition, purchase or lease price, value, customary industrial use, asset classification grouping, until that property is no longer eligible for exemptions under Sec. 9m or Sec. 9n. The person would have to make those records available to the local assessor, county equalization department, and the Department of Treasury in any year in which the person claims an exemption. The local assessor would have to retain all affidavits claiming the exemptions under Sec. 9m, Sec. 9n, or Sec. 9o, for at least four years after completion of the assessment roll. Section 30 (March Board of Review) ** The act requires that local Boards of Review (which hear taxpayer challenges regarding their tax assessment) meet in March of each year to examine the tax roll and hear taxpayer challenges for current year assessments. The bill would add provisions Analysis available at SB 489 & SB 490 Page 2 of 7 75 of 138

78 regarding the appeal of a denial of a claim for exemption under Sections 9m, 9n, and 9o. For eligible personal property exemptions (Sec. 9o), the board may hear appeals for the current tax year and the immediately preceding three tax years. For qualified new personal property (Sec. 9m) or qualified previously existing personal property (Sec. 9n), the board may only hear appeals for the current year. ** If the board denies a claim for exemption, the taxpayer may appeal the decision to the Michigan Tax Tribunal. If the board approves the exemption, it would have to notify the appropriate officials of the affected local governments and notify the taxpayer, who would be required to file an affidavit claiming the exemption. Section 53b (July and December Board of Review) ** The act requires that that local Boards of Review meet in July and December of each year to hear taxpayer appeals regarding qualified errors, principal residence exemptions, qualified agricultural exemptions, and poverty exemptions. The bill would add provisions regarding the appeal of a denial of a claim for exemption under Sections 9m, 9n, and 9o. (This appeal would not be limited to circumstances in which there is a qualified error.) The bill contains similar language as provided in Section 30 regarding notice to the appropriate local officials and taxpayers regarding a decision of the review board, and providing that a decision of the review board to deny a claim for exemption may be appealed to the Michigan Tax Tribunal. The bill would include in the definition of "qualified error" an error made in the denial of a claim for exemption for personal property under Sections 9m, 9n, and 9o. Senate Bill 490 Definition of Eligible Manufacturing Personal Property Sections 9m and 9n of the act provide an exemption for eligible manufacturing personal property that was qualified new personal property (Sec. 9m) or qualified previously existing personal property (Sec. 9n). Generally, eligible manufacturing personal property is defined to mean personal property that is located on real property and used more than 50% of the time in industrial processing or in direct integrated support. The act determines the percentage of use in industrial processing or direct integrated support by multiplying the true cash value of the property, multiplied by the percentage of time used in industrial processing or direct integrated support. The act sums this calculation for all personal property and divides the sum total by the true cash value of all personal property located on that parcel of real property. Percentage of Use in Industrial Processing or Direct Integrated Support The bill alters the definition of eligible manufacturing personal property to mean personal property that is "predominantly used" (i.e., more than 50%) in industrial processing or direct integrated support and located on "occupied real property." The percentage of use would be determined by: multiplying the original cost of all personal property by the percentage of use in industrial processing or in direct integrated support, and dividing the resulting product of that calculation by the total original cost of all personal property located on that parcel of real property. The industrial processing use of personal property Analysis available at SB 489 & SB 490 Page 3 of 7 76 of 138

79 would be based on the extent to which the property was eligible for the industrial processing exemption under the sales and use taxes. Definition of Occupied Real Property The bill would define "occupied real property" to generally mean real property that is owned, leased, or otherwise occupied by a person claiming the exemption under Section 9m or 9n and any contiguous real property that is entirely owned, leased, or otherwise occupied by a person claiming the exemption that hosts a single, integrated business operation engaged primarily in industrial processing and/or direct integrated support. Definition of Industrial Processing The bill replaces the definition of "industrial processing" in the act by referring instead to the definition as used in the General Sales Tax Act (MCL t) or the Use Tax Act (MCL o). The existing definition in the act is similar to the definition used in the sales and use taxes. Definition of Direct Integrated Support The bill generally provides greater detail in the definition of what constitutes "direct integrated support" for the purpose of determining property that is considered eligible manufacturing property. Direct integrated support is defined to include research and development functions, testing and quality control functions, engineering functions, warehousing facilities, and sorting and distribution centers. The bill specifies that research and development functions, testing and quality control functions, and engineering functions apply to goods produced in industrial processing and conducted in furtherance of that industrial processing. Under the act, warehousing facilities must directly support industrial processing and must store tangible personal property. The bill, instead, provides that direct integrated support includes receiving or storing equipment, materials, supplies, parts, or components for industrial processing (or the resulting scrap or waste materials) at the industrial processing site or any another site owned or leased by the owner or lessee of the industrial processing site. It also includes storing finished goods inventory if the inventory was produced by a business primarily engaged in industrial processing and if the inventory is stored at the site where it was produced or at another site owned or leased by the business that produced the inventory. Section 9m (Qualified New Personal Property) The act provides an exemption beginning December 15, 2015, for eligible manufacturing that is "qualified new personal property." Definition of New Personal Property "New personal property" is defined in the act to means property that (1) was not, before January 1, 2013, subject to or exempt from taxation and was not in use or placed in service in the state; (2) before January 1, 2013, was not in use or placed services outside of the state; and (3) was initially purchased from a vendor or new property after Analysis available at SB 489 & SB 490 Page 4 of 7 77 of 138

80 December 31, The bill, instead, defines "new personal property" to mean property that was initially placed in service in this state or outside of the state after December 31, Affidavit Filing Requirements The act requires a person claiming a qualified new personal property exemption to file an affidavit with the local tax collecting unit and the Department of Treasury by February 20, The bill would delete the requirement that the affidavit be filed with the Department of Treasury. The affidavit would have to be filed by February 10 of the first year in which the person is claiming the exemption. The affidavit would apply to all existing qualified new personal property (at the time the affidavit was filed) as well as any subsequently acquired qualified new personal property. The bill would delete provisions exempting a person who files an affidavit claiming an exemption for qualified new personal property in 2016 from also having to file a personal property statement under Section 19 of the act (MCL ), and exempting owners of qualified new personal property from filing the affidavit or the Section 19 statement in 2017 and subsequent years. The bill provides, instead, that in 2015, if an affidavit claiming the exemption under Section 9m would have to be filed by February 10, 2016, and the person claiming the exemption filed the Section 19 statement (or the filing requirement was not applicable), the person would not have to file the Section 19 statement for that qualified new personal property in The bill further provides that beginning in 2017, a person claiming the exemption under Section 9m would not be required to file the Section 19 statement for qualified new personal property that is exempt from taxes as provided in Section 9m. This applies to persons other than those claiming an exemption under Section 9m for personal property that was subject to an industrial facilities exemption under Section 9f of 1974 PA 198 in For property subject to an industrial facilities exemption under Section 9f of 1974 PA 198 in 2015, the person would not have to file a Section 19 statement in the year the first claim a Section 9m exemption if they complied with the filing requirements of Section 19 in 2015 and if they timely filed the affidavit claiming the exemption under Section 9m. If the person did not file a Section 19 statement in 2015, they would be required to file the statement in the first year in which they claim the exemption under Section 9m, but would not be required to file the Section 19 statement in subsequent years. Denial of Affidavit The bill also provides that if the local assessor believes that the property for which the exemption is claimed is not eligible for the exemption, the assessor may deny the claim for exemption by notifying the taxpayer of the reasons for the denial and advising the taxpayer of the right to appeal the denial to the local Board of Review. The bill would permit the local assessor to deny the claim for exemption for the current tax year and any of the three immediately preceding years, and require the tax roll to be amended and revised tax notices be sent out reflecting the denial of the exemption. Analysis available at SB 489 & SB 490 Page 5 of 7 78 of 138

81 Books and Records Requirements The bill would require taxpayers claiming the exemption for qualified new personal property to maintain books and records as provided in Section 22 (as amended by Senate Bill 489). Fraudulent Claims The bill would subject a person fraudulently claiming the qualified new personal property exemption to the same penalties as provided in Section 21(2) (as amended by SB 489). Section 9n (Qualified Previously Existing Personal Property) Affidavit The act provides an exemption, beginning December 31, 2015, to qualified previously existing personal property. This generally applies to eligible manufacturing property that has been subject to or exempt from the collection of taxes for the immediately preceding 10 years or would have been subject to taxes or exempt if located in that state for that period. (This basically phases in the exemption each year until all such property would become exempt in 2023) The act requires an owner of qualified previously existing personal property to claim the exemption by filing an affidavit with the local tax collecting unit and the Department of Treasury by February 20. The bill would delete the requirement that the affidavit be filed with the Department of Treasury. The affidavit would, instead, have to be filed by February 10 of the first year in which the person is claiming the exemption The act provides that if an affidavit claiming the exemption under Section 9n is filed, the owner of the qualified previously existing personal property is not required also to file the Section 19 personal property statement. The bill would delete this provision. Instead, the bill provides that if the person complied with the Section 19 filing requirements in 2015 (or if the filing requirements did not apply because the property was acquired in 2015 or later), the person would not be required also to file a statement of personal property for that property in the first year for which the exemption was claimed or in any subsequent year. If the person filed an affidavit but did not comply with Section 19(9) with respect to the property in 2015, the person would have to file a statement of personal property in the first year for which the exemption was claimed, but not in any subsequent year. If a person claiming an exemption for qualified previously existing personal property had not filed an affidavit as required by Section 9n, the property would be subject to taxation and the person would have to file a statement of personal property. Denial of Affidavit The bill also provides that if the local assessor believes that the property for which the exemption is claimed is not eligible for the exemption, the assessor may deny the claim for exemption by notifying the taxpayer of the reasons for the denial and advising the taxpayer of the right to appeal the denial to the local Board of Review. The bill would permit the local assessor to deny the claim for exemption for the current tax year and any Analysis available at SB 489 & SB 490 Page 6 of 7 79 of 138

82 of the three immediately preceding years, and require the tax roll to be amended and revised tax notices be sent out reflecting the denial of the exemption. Books and Records Requirements The bill would require taxpayers claiming the exemption for qualified previously existing personal property to maintain books and records as provided in Section 22 (as amended by Senate Bill 489). Fraudulent Claims The bill would subject a person fraudulently claiming the qualified previously existing personal property exemption to the same penalties as provided in Section 21(2) (as amended by Senate Bill 489). FISCAL IMPACT: As written, both of these bills would have indeterminate effects on state and local revenues. The primary impact of Senate Bill 489 derives from changing the limit of the personal property exemption from $40,000 in taxable value to $80,000 in true cash value. This change should have no fiscal impact, as taxable value is calculated as 50% of true cash value. Changes to the definitions of eligible manufacturing personal property, direct integrated support, and industrial processing are the main drivers of the fiscal impact of Senate Bill 490. Some of these changes reduce while others expand the types of personal property that qualify for exemption. On balance, the definitional changes could have a small but indeterminate fiscal impact relative to current law, as the value of personal property affected by these changes cannot be determined. The bills add a misdemeanor provision. The cost of local incarceration in a county jail and local misdemeanor probation supervision varies by jurisdiction. Penal fine revenues benefit local libraries, which are the constitutionally-designated recipients of those revenues. Legislative Analyst: Mark Wolf Fiscal Analyst: Adam Desrosiers Jim Stansell This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent. Analysis available at SB 489 & SB 490 Page 7 of 7 80 of 138

83 PERSONAL PROPERTY TAX NEW FOR 2014 Enclosed please find a Personal Property Statement to be filled out and returned to the township by February 1, 2014 even if you qualify for an exemption. Beginning December 31, 2013, Eligible Personal Property is exempt from taxation. Eligible Personal Property must meet all of the following conditions: The exemption must be properly claimed. The personal property must be classified as industrial personal property or commercial personal property as defined in MCL c or would be classified as industrial personal property or commercial personal property if not exempt, The combined true cash value of all industrial personal property and commercial personal property owned by, leased by, or in the possession of the owner or a related entity claiming the exemption, is less than $80,000 in the local tax collecting unit, The property is not leased to or used by a person that previously owned the property or a person that directly or indirectly controls, is controlled by, or under common control with the person that previously owned the property. To claim an exemption, Michigan Department of Treasury Form 5076 (enclosed) must be received by the Assessor no later than February 10, of 138

84 TAB 5 COMPREHENSIVE MONTHLY BANK/INVESTMENT REPORT 82 of 138

85 TAB 5 COMPRENHENSIVE MONTHLY BANK/INVESTMENT REPORT This Tab includes; 1) Name of financial institution 2) Name and type of account 3) Amount in the account 4) Interest Rate 5) Maturity date of CD/investment, if applicable For future investments in CDs, CDs will be laddered so that one or more matures every month. This will insure that funds are invested for optimal earnings while keeping funds available for day-to-day expenses. When viewing the figures it must be remembered that the accounts include funds available for Township use and funds that are only available for Bond payments. The latter includes the SAD (Special Assessment District) payments. 83 of 138 1

86 TAB 5 BANK SUMMARY BANK Sum of Total Balance Balance verified as of Date below PNC $ 525, /31/2013 CHASE $ 4,109, /31/2013 MBIA $ 281, /31/2013 FLAGSTAR $ 2,874, /31/2013 HUNTINGTON $ 250, /31/2013 MORGAN STANLEY $ 1,673, /31/2013 FIRST NATIONAL $ 250, /31/2013 CITIZENS $ 250, /31/2013 Total $ 10,214, of 138

87 PNC Bank Monthly Report October 31, 2013 BANK ACCOUNT NAME INVESTMENT NAME CURRENT BALANCE Notes PNC LIBRARY DISBURSEMENT CASH 87, PNC LIBRARY POOLED CASH 437, Bank 525, of 138

88 MBIA Monthly Statements October 31, 2013 BANK ACCOUNT NAME INTEREST RATE CURRENT BALANCE Notes MBIA POOLED 0.04% 281, Bank Total 281, moved funds to chase pooled on 11/1/ of 138

89 Flagstar Bank CDARS CD'S Monthly Report October 31, 2013 ACCOUNT NAME INVESTMENT NAME MATURITY DATE INTEREST RATE CURRENT BALANCE 1998 SEWER SAD WEX BANK 11/21/ % 56, SAD CONSTRUCTION WEX BANK 11/21/ % 60, SAD CONSTRUCTION GRANDPOINT BANK 3/13/ % 54, SAD CONSTRUCTION WEX BANK 11/21/ % 42, SAD CONSTRUCTION COLE TAYLOR BANK 11/21/ % 54, SAD CONSTRUCTION TIB INDEPENDENT BANK 11/21/ % 8, SAD CONSTRUCTION WEX BANK 11/21/ % 89, SAD CONSTRUCTION THE PRIVATE BANK AND TRUST 11/29/ % 117, SAD CONSTRUCTION TIB INDEPENDENT BANK 11/29/ % 25, SAD CONSTRUCTION COLE TAYLOR BANK 1/30/ % 57, SAD CONSTRUCTION EVERBANK 1/30/ % 2, SAD CONSTRUCTION EVERBANK 1/30/ % 180, HEY CREEK ENGINEERING EVERBANK 1/30/ % 25, HEY CREEK CONSTRUCTION EVERBANK 1/30/ % 38, POOLED TALBOT BANK OF EASTON 11/7/ % 200, POOLED FIRST COMMONWEALTH 11/7/ % 151, POOLED TALBOT BANK OF EASTON 11/7/ % 48, POOLED SUSQEHENNA 11/7/ % 98, POOLED UNITED BANK 11/7/ % 103, POOLED FIRST COMMONWEALTH 11/7/ % 96, POOLED SUSQEHENNA 11/7/ % 103, POOLED FIRST AMERICAN BANK 11/14/ % 100, POOLED FIRST AMERICAN BANK 11/14/ % 64, POOLED TIB INDEPENDENT BANK 11/14/ % 35, POOLED FLUSHING BANK 11/14/ % 114, POOLED TIB INDEPENDENT BANK 11/14/ % 11, POOLED BB&T 11/14/ % 30, POOLED TIB INDEPENDENT BANK 11/29/ % 126, POOLED COLE TAYLOR BANK 11/29/ % 136, POOLED FIRST AMERICAN BANK 11/29/ % 45, POOLED SUSQEHENNA 11/29/ % 47, POOLED THE PRIVATE BANK AND TRUST 11/29/ % 24, GENERAL FUND BB&T 11/14/ % 116, GENERAL FUND FIRST AMERICAN BANK 11/14/ % 37, GENERAL FUND BB&T 11/14/ % 101, GENERAL FUND TIB INDEPENDENT BANK 11/29/ % 41, SEWER PLANT DEBT CD CD TERMS 152 DAYS 2/10/ % 22, POOLED CD TERMS 158 DAYS 12/16/ % 50, POOLED CD TERMS 211 DAYS 11/14/ % 50, POOLED CD TERMS 112 DAYS 3/20/ % 50, POOLED CD TERMS 120 DAYS 1/10/ % 50, Now Account Flagstar 0.15% - Bank Total 2,874, of 138

90 Chase Bank Ocotber 31, 2013 BANK ACCOUNT NAME S CURRENT BALANCE CHASE BANK POOLED 3,916, CHASE BANK SHAN-GRI-LA RD IMP 133, CHASE BANK STATE DRUG NON ADJ 3, CHASE BANK HEALTH REIMBURSEMENT 2, CHASE BANK FEDERAL DRUG % 44, CHASE BANK STATE DRUG ADJ 7, CHASE BANK DISBURSEMENT - CHASE BANK PAYROLL - BANK TOTAL 4,109, of 138

91 Huntington Bank Monthly Report October 31, 2013 ACCOUNT NAME INVESTMENT TYPE MATURITY DATE INTEREST RATE CURRENT BALANCE Notes POOLED CD 3/10/ % 50, POOLED CD 4/8/ % 50, POOLED CD 5/8/ % 50, POOLED CD 9/12/ % 50, POOLED CD 5/13/ % 50, TOTAL 250, of 138

92 FIRST NATIONAL MONTHLY REPORT October 31, 2013 ACCOUNT NAME INVESTMENT TYPE MATURITY DATE INTEREST RATE CURRENT BALANCE Notes POOLED CD 11/21/ % 50, POOLED CD 5/21/ % 100, POOLED CD 5/21/ % 100, , of 138

93 Citizens Monthly Report October 31, 2013 ACCOUNT NAME INVESTMENT TYPE MATURITY DATE INTEREST RATE CURRENT BALANCE Notes POOLED CD 2/10/ % 100, POOLED CD 5/16/ % 100, POOLED CD 11/12/ % 50, TOTAL 250, of 138

94 MORGAN STANLEY-SMITH BARNEY Monthly Report October 31, 2013 ACCOUNT NAME INVESTMENT NAME INVESTMENT TYPE MATURITY DATE INTEREST RATE CURRENT BALANCE POOLED GENERAL ELECTRIC COMMERCIAL PAPER 1/6/ % 374, POOLED MET LIFE SHORT TERM FUND COMMERCIAL PAPER 1/21/ % 349, POOLED MET LIFE SHORT TERM FUND COMMERCIAL PAPER 11/26/ % 449, POOLED COCA COLA COMMERCIAL PAPER 3/6/ % 249, POOLED COCA COLA COMMERCIAL PAPER 6/2/ % 249, TOTAL 1,673, of 138

95 TAB 6 INVESTMENT POLICY 93 of 138

96 10405 Merrill Road P.O. Box 157 Hamburg, MI Phone: Fax: SUMMARY PAGE ISSUE ACTIONS TAKEN ACTIONS TO BE TAKEN Investment in Long-Term Securities All invested funds have been placed in short term investments, 2 years or less, and are fully insured or collateralized. None 94 of 138

97 INVESTMENT POLICY Hamburg Township Livingston County, Michigan INVESTMENT POLICY (NOVEMBER 5, 2009) 1.0 Purpose It is the policy of Hamburg Township to invest public funds in a manner, which will provide maximum security with the highest investment return while meeting the daily cash flow demands of the Township and conforming to all State statutes and local Ordinances governing the investment of funds. 2.0 Scope This investment policy applies to all transactions involving the financial assets and related activity of the Township except for its employee pension funds and employee deferred compensation funds that are organized and administered separately. These funds are accounted for in the annual report and include the following funds: General Fund Enterprise Fund Capital Improvement Fund Trust and Agency Fund Road Fund Police Fund Fire Fund Park Land Purchase Fund Drug Enforcement Fund Special Assessment Funds Any new funds created by the Township Board, unless specifically exempted by the Township board 3.0 Investment Objectives Funds of the Township will be invested in accordance with Michigan Public Act 20 of the Public Acts of 1943, as amended, and in accordance with the following objectives in order of priority. 3.1 Safety Safety of principal is the foremost objective of the investment program. The primary objective of the Hamburg Township investment activities is the preservation of capital in the overall portfolio and the protection of investment principal. 3.2 Diversification The investments shall be diversified or restricted by specific maturity dates, individual financial institution(s) or a specific class of securities as may be set forth by Board amendment to this policy and in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio. 3.3 Liquidity The investment portfolio will remain sufficiently liquid to enable Hamburg Township to meet operating requirements that might be reasonably anticipated. Further, it is specifically intended that an investment strategy that ensures short term (two years or less) versus longer term be followed. 3.4 Return on Investment Subject to the foregoing constraints, Hamburg Township will strive to maximize the return on the investment portfolio. The portfolio shall be designed with the objective of obtaining a rate of return appropriate to existing budgetary and economic cycles, taking into account the investment risk constraints and cash flow characteristics of the portfolio. 95 of 138

98 INVESTMENT POLICY 4.0 Delegation of Authority Responsibility for the establishment of the Township s Investment Policy rests solely with the Township Board of Trustees. Authority to manage the investment program related to implementation of the Township Investment Policy is derived from MCL 41.75, as amended. Management responsibility for the investment program is hereby delegated to the Township Treasurer (Investment Officer), who shall establish written procedures and internal controls for the operation of the investment program, consistent with this investment policy. No person may engage in investment transactions except as provided under the terms of this policy and the procedures established by the Investment Officer. The Investment Officer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. The Board shall appoint an Investment Committee whose sole purpose shall be to advise the Treasurer on overall Banking, Depository and Investment strategy, Primary banking structure and relationship and specific investment selection and evaluation of the Township s Investment portfolio. The committee shall consist of the Director of Accounting, the Deputy Treasurer and two members of the Township s Board of Trustees. 5.0 Ethics and Conflict of Interest Officers and employees, including any officials appointed to an Investment Committee by the Township Board, shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees, Investment Committee members, and investment officials shall disclose to the Township Board any material financial interest in financial institutions that conduct business with this Township and they shall disclose any large personal financial/investment positions that could be related to the performance of the Township s portfolio. Employees, Investment Committee members, and officials shall subordinate their personal investment transactions to those of the Township particularly with regard to the timing of purchases and sales. 6.0 Qualified Financial Dealers and Institutions The Township shall maintain a listing of depositories and financial institutions, which are approved by the Township Board for depository and investment services by the Board of Trustees. In addition, the list will include approved security broker/dealers, who maintain an office in the State of Michigan or who are primary dealers or regional dealers that quality under Security & Exchange Commission Rule15C3-1. No public deposit shall be made except in a qualified public depository as established by State statute. All financial Institutions and broker/dealers who desire to become qualified bidders for investment transactions must supply to the Treasurer and the Board, at minimum, their quarterly and annual audited financial statements for the most recent fiscal year, certification of having read the Hamburg Township investment policy and the pertinent State statutes, proof of National Association of Security Dealers certification if appropriate and proof of State registration, where applicable. In addition, they must provide schedules of rates and fees for all transaction types and investment products. A periodic review of the financial condition and registration of qualified bidders will be conducted by the Township Treasurer and the Investment Committee who shall at a minimum conduct a quarterly evaluation of each bank s credit worthiness to determine whether it should be maintained on the Approved Financial Institutions listing. Changes in the financial condition of Approved Financial Institutions shall be immediately brought to the attention of the Board of Trustees with an associated recommended action for the Boards consideration. It shall be the responsibility of the Board, Investment Committee or the Treasurer to ensure compliance with these provisions. 96 of 138

99 INVESTMENT POLICY 7.0 Authorized and Suitable Instruments All investments shall be made in strict accordance with Public Act 20 of the Public Acts of 1943, as amended, (see attachment Investment of Surplus Funds of Political Subdivisions ) and Public Act 7 of the Public Acts of 1967, as amended (see attachment Urban Cooperation Act of 1967 ). Except as may be determined by Board Action, all deposits and investments shall be strictly segregated by Fund type. It is understood that there are times when deposits are transferred to our accounts from an external source in a comingled form with allocation instructions. These funds should be segregated as soon as possible upon receipt. 8.0 Competitive Selection of Investment Instruments 8.1 Before the Township invests any funds, competitive proposals from qualified financial institutions shall be sought. If a specific maturity date is required, whether for cash flow purposes or for conformance to maturity guidelines, proposals shall be requested for instruments that meet the maturity required. If no specific maturity is required, an analysis will be conducted to determine which maturates would be most advantageous. 8.2 Quotes will be requested from financial institutions for various options with regard to terms and instruments. The Township will accept the quotes, which provide the highest rate of return that is within the maturity term required and that comply with the parameters of the Investment Policy and particularly with regards to the safety of the investment. 8.3 Records indicating the quotes offered, the quotes accepted and brief explanation of the decision which was made regarding the investment, shall be kept for future review. 9.0 Short-Term versus Long-Term Portfolio 9.1 The Township shall attempt to match its investment maturities as closely as possible to its anticipated cash flow requirements. With the exception of Debt Service Funds, Capital Funds and Special Assessment Funds, it strongly advised that all funds be invested in instruments whose maturities do not exceed two years at the time of purchase unless specifically agreed to by the Investment Committee and reported to the Board. 9.2 Debt Service Funds, Capital Funds, and Special Assessment Funds, may be invested in securities exceeding two years provided the maturity dates match anticipated need for the funds Investment Performance and Reporting 10.1 The Treasurer shall submit to the Board a Monthly investment report that provides the following information for each investment by investment type and financial institution: principal and type of investment, annualized yield, earnings for each investment, profit or loss as appropriate type and nature of insurance, asset collateralization and/or other form of investment security maturity date of the investment percentage of funds and type of investment at each financial institution 10.2 Information indicating a loss or prospective loss of capital on existing instruments and material deviations from projected investment strategies shall be reported immediately to the Board of Trustees. 97 of 138

100 INVESTMENT POLICY 10.3 A Comprehensive Financial Condition Report shall be developed cooperatively by the Treasurer, Director of Accounting, Chief Budget Officer and Assessor and presented to the Board of Trustees at its second Board meeting each month. The report will address each of the following in summary and in detail: Tab 1 Budget & Financial Status Tab 2 Cash Flow Analysis Tab 3 Major Issues Tab 4 Delinquent Taxes Tab 5 Comprehensive Investment Report Tab 6 Current Investment Policy Tab 7 Five Year Forecast 11.0 Access to Financial Information 11.1 By resolution the Hamburg Board of Trustees has determined that the following Officers shall have the right to all financial and investment information (including on line read only access) from all depositories and financial institutions with whom the Township does business: Township Supervisor Township Clerk Township Treasurer and Deputy Treasurer Township Trustees (4) Township Director of Accounting Township Attorney 11.2 Additionally by resolution the Hamburg Board of Trustees has determined that the following employees shall have the right to all financial and investment information (including on line read only access) from all depositories and financial institutions with whom the Township does business for Library Accounts: Director of the Library Library Accountant 12.0 Safekeeping and Custody 12.1 All security transactions including collateral for repurchase agreements and institution deposits entered into by the Township shall be on a cash (or delivery vs. payment) basis. Securities may be held by a third party custodian designated by the Treasurer and evidenced by safekeeping receipts as determined by the Treasurer A Trust Receipt from the contra-party and proof of SIPC and other insurance will be required when the transaction is covered by insurance. Non-negotiable, noncollateralized Certificates of Deposit, as in the law in the State of Michigan shall be evidenced by safekeeping receipt from the issuing bank Prudence 13.1 Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation but for investment, considering the probable safety of their capital as well as the probable income to be derived Effective Date 14.1 This policy shall become effective on November 6, 2009, the day following adoption by the Hamburg Township Board Amendment 15.1 This Investment Policy and its associated Investment Procedures may be amended from time to time by a majority vote of the Hamburg Township Board of Trustees. 98 of 138

101 INVESTMENT POLICY CERTIFICATION I, hereby certify that I have received a copy of the Investment Policy of Hamburg Township. I have read and fully understand the State of Michigan Public Act 20 of Public Acts of 1943, as amended. I have personally read the Investment Policy, and agree to comply with the terms of the Investment Policy, and Public Act 20, regarding the investment of the Township funds. Any investment not conforming to your Investment Policy will be disclosed promptly. We also pledge to exercise due diligence in informing you of all foreseeable risks associated with financial transactions conducted with your Township. By: Its: Date Institution Address City/State/Zip INVESTMENT POLICY HAMBURG TOWNSHIP BOARD APPROVAL DATE: November 5, 2009 (See Attachment Page Approved Financial Institutions) (See Attachment Investment of Surplus Funds of Political Subdivisions Act 20 of 1943 ) (See Attachment Urban Cooperation Act of of 138

102 Hamburg Township Approved Financial Institutions Revised August 6, 2013 Brighton Commerce Bank 8700 No. Second Street Brighton, MI Charter One Bank Government Banking Franklin Road Southfield, MI Comerica Bank Municipalities Group PO Box Detroit, MI Fifth Third Bank Public Funds Banking 1000 Town Center, Suite 1400 Southfield, MI FirstMerit Bank Government Banking 328 S. Saginaw St. Flint, MI First National Bank 101 East Grand River Howell, MI Flagstar Bank Public Funds Group 5151 Corporate Drive Troy, MI JP Morgan Chase Municipal Banking Group 620 S. Capitol Ave Lansing, MI MBIA Asset Management Group 3135 S. State Street, Suite 108 Ann Arbor, MI Michigan Liquid Asset Fund 305 E. Eisenhower Parkway, Suite 305 Ann Arbor, MI MBS Multi Bank Securities Woodward Avenue Pleasant Ridge, MI PNC 207 N. Michigan Ave Howell, MI Huntington Bank 801 W. Big Beaver Rd. Troy, MI of 138

103 TAB 7 FIVE YEAR FORECAST FOR THE TOWNSHIPS GENERAL FUND, POLICE FUND, FIRE FUND AND PARKS & RECREATION/SENIOR CENTER FUND. CAPITAL RESERVES SCHEDULE FOR THE ABOVE. 101 of 138

104 10405 Merrill Road P.O. Box 157 Hamburg, MI Phone: Fax: FIVE-YEAR FORECAST Tab 7 is the five-year forecast for the Township, which was updated in May Also, included is the capital reserve schedule. 102 of 138

105 HAMBURG TOWNSHIP DIFFERENCES IN ASSUMPTIONS FY 11/12 VS. FY 12/13 FORECASTS GENERAL FUND FY 11/12 FY 12/13 PROPERTY TAX REVENUE GROWTH 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 STATE SHARED REVENUE GROWTH BASE $1,453,000 BASE $1,500,000 1% PER YEAR FY 13/14-16/17 1% PER YEAR FY 13/14-17/18 HEALTH INSURANCE INCREASES 2.7% PER YEAR 2.4% FY 13/14 FY 12/13-16/17 3 % FY 14/15-17/18 OTHER COST INCREASES 2%/YEAR 2%/YEAR PROPERTY TAX ADMIN FEE REVENUE 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 POLICE FUND PROPERTY TAX REVENUE GROWTH 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 FORFEITURE REVENUES $100,000/YEAR $100,000/YEAR HEALTH INSURANCE INCREASES 2.7% PER YEAR 2.4% FY 13/14 FY 12/13-16/17 3 % FY 14/15-17/18 OTHER COST INCREASES 2%/YEAR 2%/YEAR PERSONNEL COSTS LT & SGT OUT IN FY 13/14 2 PT TO 2 FT FIRE FUND PROPERTY TAX REVENUE GROWTH 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 HEALTH INSURANCE INCREASES 2.7% PER YEAR 2.4% FY 13/14 FY 12/13-16/17 3 % FY 14/15-17/18 OTHER COST INCREASES 2%/YEAR 2%/YEAR 103 of 138

106 FY 11/12 FIRE TRUCK PURCHASE OF $400,000 INCLUDED INCLUDED REC FUND PROPERTY TAX REVENUE GROWTH 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 HEALTH INSURANCE INCREASES 2.7% PER YEAR 2.4% FY 13/14 FY 12/13-16/17 3 % FY 14/15-17/18 OTHER COST INCREASES 2%/YEAR 2%/YEAR 104 of 138

107 HAMBURG TOWNSHIP GENERAL FUND FINANCIAL PROJECTION VARIABLES USED IN FORECASTED NUMBERS (DOLLAR AMOUNTS IN 000'S) BASE BASE FY FY PROJECTED PROJECTED FY 2014/15 FY FY FY PROPERTY TAXES - TAXABLE VALUE $ 882, % 1.5% 1.5% 1.5% 1.5% (AND ADMIN FEE) STATE SHARED REVENUE $ 1,532 1% 1% 1% 1% 1% OTHER REVENUES 0% 0% 0% 0% 0% SALARY INCREASES $ 1,012 3% 3% 3% 3% 3% HEALTH INSURANCE $ % 3.0% 3.0% 3.0% 3.0% OTHER OPERATING COSTS 2% 2% 2% 2% 2% BUILDING/MAUSOLEUM DEBT $ 22 $ 22 $ 22 $ 22 $ 22 $ WATER WELL DEBT $ 109 $ 115 $ 114 $ 107 $ 131 $ 129 TRANSFER TO POLICE OPERATING $ 480 $ 450 $ 350 $ 300 $ 300 $ 300 NO ADDITIONS TO FULL OR PART-TIME STAFF THROUGH 2017/18 RETIREMENT & FICA EXPENSES ARE DIRECTLY TIED TO SALARIES AND WILL ALSO BE ASSUMED TO INCREASE 3% STATE SHARED REVENUE FOR 12/13 IS PROJECTED FROM STATE WEBSITE WITH 1.8% DECREASE BUILT IN BASED ON ACTUAL THROUGH DECEMBER 2012 PROJECTED AT 1% INCREASE ANNUALLY FOR 13/14-17/18 HEALTH INSURANCE TO INCREASE 2.4% FOR 13/14 AND 2.7% ANNUALLY FRO 14/15-17/18 (CPI FOR ALL CITIES AS PUBLISHED BY U.S. DEPARTMENT OF LABOR) 105 of 138

108 HAMBURG TOWNSHIP GENERAL FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL FY FY FY FY FY FY FY FY FY FY 2008/ / / / /13 ASSUMPTIONS 2013/ / / / /18 REVENUES: PROPERTY TAXES SEE VARIABLES TAB PROP TAX ADMIN FEE SEE VARIABLES TAB STATE SHARED REVENUE 1,344 1,302 1,428 1,520 1,532 SEE VARIABLES TAB 1,547 1,563 1,578 1,594 1,610 CABLE FRANCHISE FEE NO INCREASE ADMIN FEE FROM SEWER FUND NO INCREASE INTEREST REVENUE ALL OTHER SEE VARIABLES TAB TOTAL REVENUES & TRANSFERS 3,281 3,081 3,102 3,229 3,147 3,094 3,124 3,155 3,187 3,219 OK EXPENDITURES: SALARIES AND WAGES 1, ,038 1,012 1,098 SEE VARIABLES TAB 1,131 1,165 1,200 1,236 1,273 HEALTH INSURANCE SEE VARIABLES TAB RETIREMENT VARIES WITH SALARIES FICA VARIES WITH SALARIES OTHER PERSONNEL COSTS % INCREASE ANNUALLY BLDG & MAUSOLEUM DEBT SEE VARIABLES TAB TRANSFER TO POLICE OPERATING SEE VARIABLES TAB TRANSFER TO FIRE OTHER OPERATING COSTS % INCREASE ANNUALLY TRANSFER TO WATER - DEFICIT ELIMINATION (ONE-TIME ONLY) TRANSFER TO PARKS - LAND PURCHASE (ONE-TIME ONLY) TOTAL EXPENDITURES 3,161 2,724 3,145 $ 2,642 $ 2,772 $ 2,852 $ 2,813 $ 2,826 $ 2,890 $ 2,957 OPERATING SURPLUS (SHORTFALL) (43) $ 587 $ 375 $ 242 $ 311 $ 330 $ 296 $ 262 FUND BALANCE - BEGINNING OF YEAR 2,292 2,413 2,769 $ 2,726 $ 3,315 $ 3,690 $ 3,932 $ 4,244 $ 4,573 $ 4,870 FUND BALANCE - END OF YEAR 2,413 2,769 2,726 3,315 3,690 3,932 4,244 4,573 4,870 5,132 FUND BALANCE RESERVED FOR WATER RECEIVABLE ,077 OTHER DESIGNATED FUND BALANCE UNDESIGNATED FUND BALANCE $ 1,722 $ 1,951 $ 2,258 $ 2,822 $ 2,996 $ 3,019 $ 3,112 $ 3,231 $ 3,292 $ 3, of 138

109 HAMBURG TOWNSHIP GENERAL FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL FY FY FY FY FY FY FY FY FY FY 2008/ / / / /13 ASSUMPTIONS 2013/ / / / /18 $214,000 IN OTHER DESIGNATED FUND BALANCE IN 12/13 CONSISTS OF: $19,000 DESIGNATED FOR WEED HARVESTING $86,200 DESISNATED FOR TWP BLDGS MAINT $8,000 FOR ELECTION EQUIPMENT $15,000 FOR CABLE EQUIPMENT $10,000 FOR B&G VEHICLE $45,000 FOR B&G EQUIPMENT $6,000 FOR ZONING VEHICLE $10,000 FOR ASSESSING VEHICLE $10,000 FOR ACCOUNTING SOFTWARE REPLACEMENT $1,500 FOR ASSESSING EQUIPMENT $3,000 FOR TECHNICAL/UTILITIES EQUIPMENT 107 of 138

110 HAMBURG TOWNSHIP POLICE FUND FINANCIAL PROJECTION ASSUMPTIONS USED IN FORECASTED NUMBERS (DOLLAR AMOUNTS IN 000'S) BASE FY PROJECTED FY FY 2014/15 FY FY FY PROPERTY TAXES - TAXABLE VALUE $ 882, % 1.5% 1.5% 1.5% 1.5% TRANSFER FROM GENERAL FUND $ 480 $ 450 $ 350 $ 300 $ 300 $ 300 TRANSFER FROM FORFEITURE $ OTHER REVENUES 0% 0% 0% 0% 0% SALARY INCREASES $ 1,055 2% 2% 2% 2% 2% HEALTH INSURANCE $ % 3.0% 3.0% 3.0% 3.0% OTHER OPERATING COSTS 2% 2% 2% 2% 2% 108 of 138

111 HAMBURG TOWNSHIP POLICE FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED BUDGET ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REQUEST FY FY FY FY FY FY FY FY FY FY 2008/ / / / /13 ASSUMPTIONS 2013/ / / / /18 REVENUES: PROPERTY TAXES 957 1,487 1,344 1,328 1,325 SEE VARIABLES TAB 1,347 1,367 1,388 1,409 1,430 TRANSFER FROM GENERAL FUND - OPERATING SEE VARIABLES TAB TRANSFER FROM FORFEITURE SEE VARIABLES TAB TRANS FROM G/F - BLDG DEBT FROM DEBT SCHEDULE ALL OTHER SEE VARIABLES TAB TOTAL REVENUES & TRANSFERS $ 1,873 $ 2,358 $ 2,098 $ 2,108 $ 1,970 $ 1,961 $ 1,883 $ 1,853 $ 1,874 $ 1,895 OK EXPENDITURES: SALARIES AND WAGES 1, ,055 1,172 SEE VARIABLES TAB 1,123 1,145 1,168 1,192 1,215 HEALTH INSURANCE SEE VARIABLES TAB RETIREMENT VARIES WITH SALARIES RETIREE HEALTH CARE % INCREASE ANNUALLY FICA VARIES WITH SALARIES OTHER PERSONNEL COSTS % INCREASE ANNUALLY BLDG DEBT OTHER OPERATING COSTS % INCREASE ANNUALLY TOTAL EXPENDITURES $ 1,871 $ 1,877 $ 2,001 $ 1,976 $ 2,013 $ 1,910 $ 1,950 $ 1,991 $ 2,033 $ 2,075 OPERATING SURPLUS (SHORTFALL) $ 2 $ 482 $ 96 $ 131 $ (44) $ 51 $ (68) $ (138) $ (159) $ (180) FUND BALANCE - BEGINNING OF YEAR $ - $ 2 $ 484 $ 580 $ 713 $ 669 $ 720 $ 653 $ 515 $ 356 FUND BALANCE - END OF YEAR $ 2 $ 484 $ 580 $ 713 $ 669 $ 720 $ 653 $ 515 $ 356 $ 175 FUND BALANCE DESIGNATED FOR MERS FUND BALANCE DESIGNATED FOR VEHICLES FUND BALANCE DESIGNATED FOR LEAVE TIME P/O FUND BALANCE DESIGNATED FOR BLDG MAINT UNDESIGNATED FUND BALANCE (109) 109 of 138

112 HAMBURG TOWNSHIP FIRE FUND FINANCIAL PROJECTION VARIABLES USED IN FORECASTED NUMBERS (DOLLAR AMOUNTS IN 000'S) BASE FY PROJECTED FY 2013/14 FY FY FY FY PROPERTY TAXES - TAXABLE VALUE $ 882, % 1.5% 1.5% 1.5% 1.5% OTHER REVENUES 0% 0% 0% 0% 0% SALARY INCREASES $ 478 3% 3% 3% 3% 3% HEALTH INSURANCE $ % 3.0% 3.0% 3.0% 3.0% OTHER OPERATING COSTS 2% 2% 2% 2% 2% RETIREMENT & FICA EXPENSES ARE DIRECTLY TIED TO SALARIES AND WILL ALSO BE ASSUMED TO INCREASE 3% 110 of 138

113 HAMBURG TOWNSHIP FIRE FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED BUDGET ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REQUEST FY FY FY FY FY FY FY FY FY FY 2008/ / / / /13 ASSUMPTIONS 2013/ / / / /18 REVENUES: PROPERTY TAXES 1, SEE VARIABLES TAB ALL OTHER SEE VARIABLES TAB TOTAL REVENUES & TRANSFERS $ 1,061 $ 1,012 $ 893 $ 890 $ 944 $ 950 $ 964 $ 988 $ 1,002 $ 1,016 ok EXPENDITURES: SALARIES AND WAGES SEE VARIABLES TAB HEALTH INSURANCE SEE VARIABLES TAB RETIREMENT VARIES WITH SALARIES FICA VARIES WITH SALARIES OTHER PERSONNEL COSTS % INCREASE ANNUALLY BLDG DEBT OTHER OPERATING COSTS % INCREASE ANNUALLY FIRE TRUCK TOTAL EXPENDITURES $ 1,038 $ 932 $ 989 $ 1,147 $ 1,213 $ 949 $ 974 $ 999 $ 1,025 $ 1,052 OPERATING SURPLUS (SHORTFALL) $ 23 $ 80 $ (97) $ (257) $ (269) $ 1 $ (11) $ (12) $ (24) $ (37) FUND BALANCE - BEGINNING OF YEAR $ 1,011 $ 1,035 $ 1,115 $ 1,018 $ 761 $ 492 $ 493 $ 482 $ 470 $ 445 FUND BALANCE - END OF YEAR $ 1,035 $ 1,115 $ 1,018 $ 761 $ 492 $ 493 $ 482 $ 470 $ 445 $ 409 FUND BALANCE DESIGNATED FOR VEH PURCH FUND BALANCE DESIGNATED FOR SCBA FUND BALANCE DESIGNATED FOR TURN OUT UNDESIGNATED FUND BALANCE $ 1,035 $ 920 $ 775 $ 503 $ 449 $ 436 $ 411 $ 385 $ 346 $ of 138

114 HAMBURG TOWNSHIP REC FUND FINANCIAL PROJECTION VARIABLES USED IN FORECASTED NUMBERS (DOLLAR AMOUNTS IN 000'S) BASE FY PROJECTED FY 2013/14 FY FY FY FY PROPERTY TAXES - TAXABLE VALUE $ 882, % 1.5% 1.5% 1.5% 1.5% OTHER REVENUES 0% 0% 0% 0% 0% SALARY INCREASES $ - 3% 3% 3% 3% 3% HEALTH INSURANCE $ - 2.4% 3.0% 3.0% 3.0% 3.0% OTHER OPERATING COSTS 2% 2% 2% 2% 2% NO ADDITIONS TO FULL-OR PART-TIME STAFF THROUGH 2016/17 RETIREMENT & FICA EXPENSES ARE DIRECTLY TIED TO SALARIES AND WILL ALSO BE ASSUMED TO INCREASE 3% 112 of 138

115 HAMBURG TOWNSHIP REC FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED BUDGET ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REQUEST FY FY FY FY FY FY FY FY FY FY 2008/ / / / /13 ASSUMPTIONS 2013/ / / / /18 REVENUES: PROPERTY TAXES SEE VARIABLES TAB ALL OTHER SEE VARIABLES TAB TOTAL REVENUES & TRANSFERS $ - $ 280 $ 721 $ 321 $ 312 $ 316 $ 320 $ 323 $ 326 $ 330 ok EXPENDITURES: SALARIES AND WAGES SEE VARIABLES TAB HEALTH INSURANCE SEE VARIABLES TAB RETIREMENT VARIES WITH SALARIES FICA VARIES WITH SALARIES OTHER PERSONNEL COSTS % INCREASE ANNUALLY DNR LAND PURCHASE OTHER OPERATING COSTS % INCREASE ANNUALLY TOTAL EXPENDITURES $ - $ 124 $ 691 $ 237 $ 287 $ 294 $ 301 $ 308 $ 315 $ 323 OPERATING SURPLUS (SHORTFALL) $ - $ 156 $ 30 $ 84 $ 25 $ 22 $ 19 $ 15 $ 11 $ 7 FUND BALANCE - BEGINNING OF YEAR $ - $ - $ 206 $ 236 $ 320 $ 345 $ 368 $ 386 $ 401 $ 413 FUND BALANCE - END OF YEAR $ - $ 206 $ 236 $ 320 $ 345 $ 368 $ 386 $ 401 $ 413 $ 420 FUND BALANCE DESIGNATED FOR PARKS MAINTENANCE FUND BALANCE DESIGNATED FOR LL TRAIL MAINT FUND BALANCE DESIGNATED FOR SR CTR MAINT FUND BALANCE DESIGNATED FOR EQUIPMENT UNDESIGNATED FUND BALANCE $ - $ 156 $ 153 $ 192 $ 165 $ 135 $ 102 $ 64 $ 23 $ (22) 113 of 138

116 CAPITAL RESERVE - DPW ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, /13 JUNE 30, 2013 GRINDER PUMPS /2900 $11,454, VARIOUS VARIOUS REPAIRED $15,000 $20,000 $35,000 MAINS,VALVES,APPUR $5,575, VARIOUS VARIOUS A & B WASTE WATER TREATMENT PLANT $18,200, VARIOUS VARIOUS A & B WWTP - LAND $1,330, VARIOUS A & B MACHINERY/EQUIP $108,000 7 VARIOUS VARIOUS A & B EQUIPMENT $56,000 7 VARIOUS VARIOUS A & B OFFICE EQUIPMENT $14, VARIOUS VARIOUS A & B COMPUTERS $2,200 7 VARIOUS VARIOUS EXPENSE TRUCKS (4) $90,000 7 $20,000 PUMP STATIONS $765, A & B ODOR CONTROL $55, A & B FIBRE OPTICS $19, NA RUSH LAKE LOT $64, TRACTOR LOADER BACKHOE $24, $35,000 EQUIPMENT RESERVE, BOND COVENANT INFASTRUCTURE CASH RESERVE FOR GRINDERS $1,427,577 $1,427,577 A $332,635 $332,635 B $15,000 $15,000 $30,000 TOTAL $1,790,212 $55,000 $1,825, of 138 4/26/ Budget - Capital Reserve DPW

117 CAPITAL RESERVE - FIRE DEPARTMENT ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, /13 JUNE 30, 2013 STATION 11 $355, NA STATION 11 $1,226, NA STATION 12 $2,776, NA TRAINING TOWER $322, NA STATION 11 - LAND $15,000 NA 1981 NA NA STATION 12 - LAND $500,000 NA 2007 NA NA STATION 11 - LOT RESURFACE $39, $50,000 SCBA REFILL STATION $39, $50,000 EXTRICATION EQUIPMENT $27, $30,000 THERMAL IMAGERS $26, $15,000 SCOTT AIR PAK $157, VARIOUS 2018 $200,000 $28, TURNOUT GEAR $20,000 5 VARIOUS VARIOUS EXPENSED FIRE SAFETY HOUSE $29, ?????????????? ATV MULE $12, $10,000 COPIER $6, $5,000 COPIER $4, $5,000 FURNITURE - STATION 11 $20, $20,000 FURNITURE - STATION 12 $33, $40,000 TANKER 11 $315, $500,000 PUMPER 12 $355, ELIMINATE ELIMINATE ELIMINATE ELIMINATE ELIMINATE RESCUE 12 $47, ELIMINATE ELIMINATE ELIMINATE ELIMINATE ELIMINATE RESCUE 11 $87, ELIMINATE ELIMINATE ELIMINATE ELIMINATE ELIMINATE CHIEF 1 $34, $40,000 MEDICAL 11 $35, $40,000 CHIEF 10 $35, $40,000 MEDICAL 12 $35, $40,000 INSPECTOR VEHICLE $22, $40,000 ENGINE 11 $180, $500,000 BRUSH 11 $30, $40,000 AIR BOAT $40, $40,000 ENGINE 12 $370, $500,000 TANKER 12 $360, $500,000 UTILITY 12 $61, $75,000 EQUIPMENT, TOOL, SAW, FAN $50, VARIOUS VARIOUS $60,000 EXPENSE EXPENSE EXPENSE 206 UNDESIGNATED CAPITAL EQUIPMENT $505, $0.00 $505, $18, $46, of 138 4/26/ Budget - Capital Reserve FIRE

118 CAPITAL RESERVE - POLICE DEPARTMENT ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, /13 JUNE 30, 2013 STATION $1,635, NA MUG SHOT SOFTWARE $10, $6,000 LIVESCAN FINGER PRINT STN. $36, $40,000 PARKING LOT $25, $35,000 B CAR PORT/STORAGE GARAGE $21, $35,000 NIGHT VISION BINOCS $13, $6,000 POLARIS RANGER $9, $12,000 NIKON CAMERA & ADAPTER $2, $1,500 L-3 CAR VIDEO $43, $35,000 FURNITURE $22, $32,000 GPS TRACKING SYSTEM $7, $4,000 FLOORING $10, $18,000 B STATION CAMERA $24, $20,000 LANIER COPIER $6, $4,500 SMART SPEED CART $13, $18,000 C BOSTON WHALER BOAT $6, $10,000 C COMMAND EXPLOER $24, $28,000 C LAWNET EDGE $26, $26,000 C DEA VEHICLE $27, $28,000 C CV #3093 $20, $28,000 C CV #3177 $20, $28,000 C CV #3187 $20, $28,000 C CV #3189 $20, $28,000 C CV #3179 $20, $28,000 C SUV #3181 $26, $28,000 C SUV #3061 $26, $28,000 C RETIREE LEAVE PAYOUT A $27,019 $15,000 $42, BUILDING MAINTENANCE B $22,970 $10,000 $32, VEHICLE PURCHASE C $52,475 $10,000 $62,475 UNDESGNATED $571,609 ($522) $571,087 TOTAL $674,073 $34,478 $708, of 138 4/26/ Budget - Capital Reserve POLICE

119 CAPITAL RESERVE - LAKELANDS TRAIL, SENIOR/COMMUNITY CENTER, RECREATION ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, /13 JUNE 30, 2013 WEST CONCESSION STAND $71, NA A SENIOR/COMMUNITY CENTER $508, NA NA NA SENIOR/COMMUNITY CENTER - ROOF $21, $50,000 D BENNETT EAST ACRES $135,000 NA 1978 NA NA NA BENNETT WEST ACRES $208,600 NA 1992 NA NA NA WET LAND, PETTYS - 6 ACRES $6,415 NA 2003 NA NA NA PLAYGROUND EQUIPMENT EAST $33,790 CONTINUAL 2000 NA B IRRIGATION SYSTEM $80, CONTINUAL NA NA WEST BOARD WALK $369, $600,000 A PLAYGROUND EQUIPMENT WEST $35,280 CONTINUAL 2002 CONTINUAL NA B SOCCER FIELD EXC. $70,110 NA 1998 NA NA NA SENIOR CENTER PARKING LOT $26, $55,000 D LAKELANDS TRAIL $1,645, CONTINUAL NA C FLYER PARKING LOT $5,779 GRAVEL 2010 NA NA A DITCH BANK MOWER $5,971 Sell 2008 Never $0 NA JD 1545 FRONT MOWER $26, $35,000 B VOLLEY BALL COURT $5, $10,000 B BAL PARK $17,500 A $7,500 $25,000 EQUIPMENT $20,000 B $20,000 $40,000 TRAIL $52,250 C $15,000 $67,500 SENIOR/COMMUNITY BLDG $29,430 D $10,000 $39,430 UNDESIGNATED $178,749 $4,953 $183,702 TOTAL $297,929 $57,453 $355, of 138 4/26/ Budget - Capital Reserve TR, SEN, REC

120 CAPITAL RESERVE - TOWNSHIP GENERAL FUND ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, /13 JUNE 30, 2013 TOWNSHIP HALL $598, NA NA NA TOWNSHIP HALL $1,223, NA NA $30,000 HVAC UNIT - HALL $83, $95,000 B CARPET - HALL $28, $35,000 B ROOF - HALL $43, $65,000 B PHONE SYSTEM, MITEL 3300 $38, $25,000 D BS&A SOFTWARE $84, $55,000 F CABLE TV EQUIPMENT $40, VARIOUS VARIOUS VARIOUS FRANCHISE FEE $7,500 NEXTEL TOWER - LAND $1,000 NA 1998 NA NA NA NA PARKING LOT - HALL $26, $40,000 B DELL PROJECTOR $2, $1,500 D BALLOT BOXES/TABULATORS $42, $50,000 C $4,000 COPIER $6, $6,000 D FURNITURE $32, $40,000 D $8,700 JEEP - ZONING $15, $20,000 E $3,000 EDGE - ASSESSING $25, $20,000 E $5,000 NETWORK/SERVERS $60,000 7 VARIOUS VARIOUS $60,000 EXPENSE NETWORK/SWITCH $10,000 7 VARIOUS VARIOUS $10,000 EXPENSE COMPUTERS $32,000 6 VARIOUS VARIOUS $30,000 EXPENSE TRUCKS (2) $42, $45,000 E GENERAL FUND BALANCE RESERVE RESERVE BALANCE HURON RIVER WEED HARVEST $14,000 A $5,000 $19, TOWNSHIP BUILDINGD MAINTENANCE $56,200 B $30,000 $86, ELECTION EQUIPMENT $4,000 C $4,000 $8, EQUIPMENT $22,500 D $42,000 $64, VEHICLES $13,000 E $13,000 $26, RESERVE SOFTWARE $0 F $10,000 $10,000 DESIGNATED TOTAL $109,700 $104,000 $213, UNDESIGNATED BALANCE $2,637,798 $264,946 $2,902,744 TOTAL $2,747,498 $368,946 $3,116, of 138 4/26/ Budget - Capital Reserve TWP GEN

121 CAPITAL RESERVE - CEMETERY ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, /13 JUNE 30, 2013 MAUSOLEUM $257, NA NA $0 HAMBURG CEMETERY $30, NA NA $0 PLACEWAY CEMETERY $4, NA NA $0 NORTH HAMBURG CEMETERY $16, NA NA $0 MOWER $3, $0 $0 GRAVE DIGGER $12, $0 $0 In fiscal year 12/13, $10,000 for North Hamburg Cemetery development and $2000 for mausoleum marketing 119 of 138 4/26/ Budget - Capital Reserve CEMETERY

122 TAB to 2013 REVENUE & EXPENSE DATA 2010 to 2013 TAX ROLL DISTRIBUTION CHARTS DIRECTIONS TO ACCESS HAMBURG S DASHBOARD AND CITIZENS GUIDE 120 of 138

123 Hamburg Township Historic Data Report Prepared on: Wednesday, August 28, 2013 Fund Equity Description Beginning Balance General Fund All Other Governmental Funds Enterprise Funds Component Unit Funds Totals 2,292,284 3,327,732 18,753,822 1,513,897 25,887,735 Revenues Federal contributions State Revenue Sharing State contributions 15,409 15,409 1,343,587 3,081 1,346,668 13,397 12,957 26,354 Property taxes 875,963 2,910, ,812 4,245,339 Licenses and Permits 268, ,189 Other services (parking, airports, 631,929 19,353 1,754,491 3,695 2,409,468 housing, etc.) Net interest and investment 63,390 48, ,931 35, ,980 income Other Revenue 49, , ,501 98, ,971 Transfers In 35,527 1,374,783 2,296 1,412,606 Total Revenues 3,281,806 4,719,819 2,890, ,140 11,501,984 Expenditures Police Department 163,890 2,692,184 2,856,074 General Government 1,716,276 2,686 1,718,962 Public Works Department 251,283 2,327,229 2,578,512 Health & Welfare 76,906 76,906 Recreation & Culture 27,350 27,350 Library 556, ,540 Debt Service 21,906 1,545, ,080 2,414,639 Capital Outlay & Special Items 871,608 78, ,463 Transfers Out 903, ,269 1,412,606 Total Expenditures 3,160,948 5,621,400 3,174, ,395 12,592, of 138

124 Hamburg Township Historic Data Report Prepared on: Wednesday, August 28, 2013 Fund Equity Description Beginning Balance General Fund All Other Governmental Funds Enterprise Funds Component Unit Funds Totals 2,413,142 2,426,151 17,495,589 1,491,057 23,825,939 Revenues Federal contributions State contributions State Revenue Sharing 12,701 12,701 8,051 8,051 1,321,896 1,321,896 Property taxes 840,350 3,632, ,356 4,912,003 Licenses and Permits 278, ,466 Other services (parking, airports, 522,441 17,341 1,958,667 4,247 2,502,696 housing, etc.) Net interest and investment 35,716 41, ,542 13, ,812 income Other Revenue 52, , ,944 99,501 1,456,942 Transfers In 30,250 1,271,619 1,301,869 Total Revenues 3,081,649 5,592,099 3,221, ,535 12,459,436 Expenditures Police Department 119,171 2,624,951 2,744,122 General Government 1,639, ,640,079 Public Works Department 136, ,645 2,223,864 2,731,002 Recreation & Culture 123, ,933 Library 542, ,617 Debt Service 1,669, ,371 2,344,208 Capital Outlay & Special Items 46,364 33,874 80,238 Transfers Out 829, ,158 1,301,869 Total Expenditures 2,724,960 5,308,382 2,898, ,491 11,508, of 138

125 Hamburg Township Historic Data Report Prepared on: Wednesday, August 28, 2013 Fund Equity Description General Fund All Other Governmental Funds Enterprise Funds Component Unit Funds Beginning Balance 2,769,831 2,393,374 14,981,090 1,475,111 21,619,406 Totals Revenues Federal contributions 9,100 9,100 State contributions 121,219 9, ,138 State Revenue Sharing 1,440,474 1,440,474 Property taxes 743,648 2,787, ,362 3,928,658 Licenses and Permits 295, ,589 Other services (parking, airports, housing, etc.) Net interest and investment income 490,242 19,331 1,977,931 5,572 2,493,076 33,738 32, ,458 6, ,404 Other Revenue 52, , , ,427 1,292,824 Transfers In 36,500 1,727,905 1,764,405 Total Revenues 3,092,955 5,692,464 2,501, ,282 11,845,668 Expenditures Police Department 108,205 1,966,014 2,074,219 Fire Department 1,037,420 1,037,420 General Government 1,683,621 23,785 1,707,406 Public Works Department 157,315 67, ,321 Recreation & Culture 307, ,951 Library 554, ,462 Utilities 2,300,940 2,300,940 Debt Service 830, ,947 Capital Outlay & Special Items 440,315 50, ,005 Transfers Out 1,195, ,075 1,502,820 Total Expenditures 4,182,306 3,943,093 2,300, ,152 11,031, of 138

126 Hamburg Township Historic Data Report Prepared on: Wednesday, August 28, 2013 Fund Equity Description General Fund All Other Governmental Funds Enterprise Funds Component Unit Funds Beginning Balance 2,728,898 2,832,742 12,030,007 1,430,504 19,022,151 Totals Revenues Federal contributions 40,446 40,446 State contributions 11, , ,847 State Revenue Sharing 1,532,983 1,532,983 Property taxes 737,402 2,769, ,993 3,900,170 Licenses and Permits 308, ,006 Other services (parking, airports, housing, etc.) Net interest and investment income 539,789 18,804 2,016,837 16,010 2,591,440 34,532 36, ,015 3, ,255 Other Revenue 54, , ,103 1,042,159 Transfers In 21, , ,681 Total Revenues 3,229,488 4,453,327 2,654, ,217 10,867,987 Expenditures Police Department 119,208 2,702,742 2,821,950 General Government 1,553, ,554,854 Public Works Department 163,098 43, ,890 Recreation & Culture 200, ,969 Library 558, ,791 Utilities 2,380,624 2,380,624 Debt Service 873, ,501 1,399,049 Capital Outlay & Special Items 56, ,708 36, ,866 Transfers Out 749, , ,681 Total Expenditures 2,642,418 4,482,046 2,906, ,085 10,625, of 138

127 CHART /2011 TAX ROLL DISTRIBUTION Dexter Library, $86,223.00, 0% Dexter Schools, $595,499.00, 2% Brighton Schools, $1,060,253.00, 4% Township Office, $1,016,868.00, 4% Township Fire, $1,245,456.00, 5% Township Police, $1,340,968.00, 5% Township Special Assessments, $1,776,418.00, 7% Pinckney Schools, $7,710,474.00, 29% Township Parks, Senior Center, Lakland Trail, $223,457.00, 1% Township Library, $394,917.00, 1% Washtenaw ISD, $206,629.00, 1% State, $5,340,385.00, 20% livingston ISD, $1,966,971.00, 7% Livingston County, $3,030,341.00, 11% livingston Ambulance, $263,231.00, 1% Vetrans, $44,650.00, 0% County Parks, $191,801.00, 1% 125 of 138

128 CHART /12 TAX ROLL DISTRIBUTION Township Library, $389,394.00, 1% Township Recreation, $220,332.00, 1% Special Assessments, $1,652,400.00, 6% Township Police, $1,322,215.00, 5% Township Fire, $1,228,035.00, 5% Township General Office, $1,001,184.00, 4% HCMA Parks, $189,118.00, 1% County ambulance, $264,403.00, 1% Veterans Relief, $44,025.00, 0% State Education, $5,273,503.00, 20% County Allocated, $2,987,966.00, 12% Dexter Library, $84,789.00, 0% Pinckney Schools, $7,585,022.00, 29% Brighton Schools, $993,009.00, 4% Dexter Schools, $595,696.00, 2% Livingston ISD, $1,937,590.00, 7% Washtenaw ISD, $206,933.00, 1% 126 of 138

129 CHART TAX ROLL DISTRIBUTION TOWNSHIP GENERAL, $998,917.82, 4% TOWNSHIP POLICE, $1,320,223.02, 5% TOWNSHIP FIRE, $1,226,223.14, 5% TOWNSHIP PARKS & REC, $220,037.17, 1% TOWNSHIP LIBRARY, $388,849.68, 2% PINCKNEY SCHOOL, $7,450,972.69, 29% SPECIAL ASSESSMENTS, $1,513,564.82, 6% VETERANS RELIEF, $44,007.41, 0% COUNTY AMBULANCE, $264,044.51, 1% COUNTY ALLOCATED, $2,983,438.96, 12% HCMA PARKS, $188,879.84, 1% BRIGHTON SCHOOL, $1,179,579.22, 5% DEXTER SCHOOL, $578,252.03, 2% DEXTER LIBRARY, $86,347.74, 0% STATE TAX, $5,264,168.94, 20% LIVINGSTON ISD, $1,933,758.10, 7% WASHTENAW ISD, $208,170.02, 1% 127 of 138

130 CHART TAX ROLL DISTRIBUTION ($26,481,672) TOWNSHIP GENERAL, $1,019,774.00, 4% TOWNSHIP POLICE, $1,346,351.00, 5% TOWNSHIP FIRE, $1,517,213.00, 6% TOWNSHIP PARKS & REC, $224,353.00, 1% PINCKNEY SCHOOL, $7,568,108.00, 29% TOWNSHIP LIBRARY, $396,505.00, 1% SPECIAL ASSESSMENTS, $1,400,569.00, 5% VETERANS RELIEF, $44,831.00, 0% COUNTY ALLOCATED, $3,042,520.00, 11% COUNTY AMBULANCE, $269,230.00, 1% HCMA PARKS, $192,571.00, 1% BRIGHTON SCHOOL, $1,224,203.00, 5% DEXTER SCHOOL, $593,053.00, 2% DEXTER LIBRARY, $90,083.00, 0% STATE TAX, $5,367,018.00, 20% LIVINGSTON ISD, $1,970,692.00, 7% WASHTENAW ISD, $214,583.00, 1% 128 of 138

131 INTRODUCTION TO THE PROCEDURES FOR ACCESSING HAMBURG S DASHBOARD AND CITIZENS GUIDE The Dashboard and Citizens Guide have been developed to display the financial health of a municipality. The Dashboard format is fairly standard for all units of government as specified by the State of Michigan. The Citizens Guide is much more flexible. The Dashboard is a summary page of the financial status and a few statistics about the Township. The data is a comparison between the prior two year with indicators showing if you are improving staying the same or in a negative position. The ground rules for the arrows have been established by the state to insure that when you look at another municipality you will be comparing apples to apples. As you work your way through the Citizens Guide there will be information on the logic behind the position of the arrows. The core content of the financial data that is behind the indicators comes from a document that all municipalities in Michigan use to report their financial condition to the state. It is called the F-65 report. This report is stored in the states computer network and all of that data is available to all who have internet access. Some of the statistical data is also from the states database. Hamburg provides the rest of the statistical data and some of the financial data. We have elected not to develop the software to display the Dashboard and Citizens Guide reports but to use a vendor (Munetrix) to provide all of the reports. The rest of this procedure will consist of how to use their software to display a wide variety of financial reports, called the Citizens Guide, and our Dashboard. If you do not need any additional instructions the following HyperLinks will take you directly to one of four places to obtain the Dashboard and Citizens Guide information. 1. Go to a list of all Municipalities in Michigan 2. Go to Hamburg s Dashboard County/Township/Hamburg/dashboard/785/Township 3. Go to Hamburg s Citizens Guide County/Township/Hamburg 4. Display the Dashboard data within Hamburg s Web site If you need additional assistance the following are two different methods of accessing the Dashboard and Citizens guide reports. The first time through either procedure will seem cumbersome but once you work your way through a couple of times they will not be so challenging. The first method will be through Hamburg s Web site. The second method does not involve using Hamburg s WEB site. You will be going directly to the reports using your WEB browser. 129 of 138

132 DASHBOARD AND CITIZENS GUIDE PROCEDURE There are 6 pages at the end of this procedure which are copies of the primary screens you will encounter with some instructions on how to navigate on that screen and how to proceed to another layer of data. Through Hamburg s WEB site You have two options to navigate through Hamburg s WEB site. The first option is to log onto Hamburg s Web site and proceed from there. If you do not have Hamburg s WEB address please right click on the following field, then left click on the Open Hyperlink field. Once you have arrived at Hamburg s WEB site (see attached screen 1) left click on the word DASHBOARD, which is on the right side of the screen just below the photo. On the next screen, (see attached screen 2), left click on the words Munetrix Community Dashboard Click Here, which is on the left middle of the Page. This will take you to Hamburg s Dashboard (See the next screen labeled PAGE 3). Proceed to the Both Methods section on page 2 for further instructions. The second option is to right click on the following link ( then on the drop down menu left click on the Open Hyperlink field. This will take you to the Dashboard displayed within Hamburg s WEB site. Proceed to the Both Methods section below for further instructions. Directly to Hamburg s Dashboard This method will take you directly to the Dashboard screen. Right click on the following field, SEMCOG/Livingston-County/Township/Hamburg/dashboard/785/Township, On the drop down screen left click on Open Hyperlink which is in the middle of the drop down screen. This will take you directly the Hamburg s Dashboard. (See attached screen 3). Your computer screen may look a little different but the core contents is the same. 130 of 138

133 Both Methods You are now on the Dashboard screen. There is not a lot of data on this screen. It is just a summary indicating the health of the Township by comparing the last two years to each other. To proceed to the data that is behind the numbers and arrows plus a lot more, click on the words View details in the Citizens Guide which are at the top of the guide just below the words Dashboard for Hamburg. (You may encounter the welcome Munetrix Guest User screen (screen 4). Left click on the word Accept in the middle of the screen. This screen may appear at this point or when you follow the next paragraph) You should now be at Hamburg s home page within the Citizens Guide (screen 5). There is a lot of information on this screen plus many points where you can drill down to another layer of detail. Looking at the middle of the screen, there are the words United States 01 SEMCOG Livingston County Hamburg which identifies the level of data you are at. As you drill down the primary screen will carry the above line of names. The last name in this sequence is the name of the screen you are on. You can always go back to Hamburg s Citizens Guide home pages by left clicking on the word Hamburg or if you are deeper into the data you can left click on any of the prior names to return to that level of information. On Hamburg s Citizens Guide home page you will be able to look at the financial detail for the past 7 years. By clicking on any one of the blue dates in the year field you will be taken to the data detail for that year (screen 6). Below the financial data are several additional fields that you can click on to obtain several charts reflecting the source, allocation and distribution of income. To return to the Hamburg s multiyear Home page click on the word Hamburg in blue on the United States line. By clicking on the number in the Fiscal Indicator Score column (#4) on the home page you will be taken to a screen which has the rules for that score. Click on the X in the upper right hand corner to return to the multi-year screen. I To return back to the Dashboard screen scroll down to the bottom of the Home page (multiyear screen) and left click on the word Dashboard in blue. 131 of 138

134 Remember the key to navigation in the Citizens Guide is that when you left click on any of the blue fields it is like drilling down the data. At the top of the data on each of the screens and to the right of the words United States are a series of words which indicate the level you have drilled down to. The last word to the right and in red is where you are at. If you Left click on the words Livingston County in blue on the screen name line, you will be taken back to a screen that contains all of the municipalities in Livingston County. You can then drill down to any one of them and find comparable data to Hamburg s data. You can then click on the name Hamburg which is in the list of Municipalities to go back to Hamburg s data The next 6 pages are copies of the main screens in the above procedure that will guide you to and through the Dashboard and Citizens guide. 132 of 138

135 133 of 138

136 134 of 138

137 135 of 138

138 SCREEN of 138

139 SCREEN of 138

140 138 of 138